15 AAC 98.020 - Return filing requirements
(a) A seller shall
file the return required under
AS
43.98.025(d) on a form
prescribed by the department. On that form, the seller shall provide
identification of the person filing the return, inventory information, and
computation of the fee to be remitted.
(b) For a retail sale in which the seller
does not have a nexus with the state, the buyer shall complete the form
prescribed in (a) of this section and pay the fee imposed by
AS
43.98.025(a).
(c) Subject to
15 AAC 05.310(h),
the filing of the return and the remittance of the total fees must be made not
later than April 30, July 30, October 30, and January 30, for the calendar
quarters ending March 31, June 30, September 30, and December 31,
respectively.
(d) If a seller has
multiple business locations, all information shall be combined on one
return.
(e) The fee imposed in
AS
43.98.025 applies to a sale or service to a
related person.
Notes
Authority:AS 43.05.080
AS 43.98.025
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