Chapter 810-6-4 - SALES TAX DUE MONTHLY; FILING OF REPORTS; RECORDS REQUIRED; REFUNDS; INTEREST; HEARINGS ON ASSESSMENTS; EXAMINATIONS OF RETURNS; INTER ALIA Section 810-6-4-.01 - Accounts Charged Off (Bad Debts) And Repossessions Section 810-6-4-.02 - Amounts Of Sales Tax To Be Collected On Admissions Section 810-6-4-.02.05 - Consigned Property (Repealed) Section 810-6-4-.03 - Discounts Allowed On Payments Of Sales Tax Made Before Delinquency Section 810-6-4-.04 - Extension Of Time For Filing Return Section 810-6-4-.05 - Failure Of Vending Machine Operator To Collect Does Not Relieve Him Of Payment Section 810-6-4-.06 - Failure Of Seller To Collect Tax Section 810-6-4-.07 - Farm Machines, Machinery, Equipment, And Vessels Section 810-6-4-.07.05 - Federal Excise Tax On Certain Trucks And Trailers, Retailers Section 810-6-4-.08 - Conference On Assessments Section 810-6-4-.09 - Interest On Overpayments Of Sales And Use Taxes Section 810-6-4-.10 - Keeping Records Of Sales For Resale, (Formerly Regulation L) Section 810-6-4-.11 - Leased Departments, Filing Tax Returns For Section 810-6-4-.12 - Reserved Section 810-6-4-.13 - Permit Issued To Electric Cooperatives, Telephone Companies And Others. (Repealed) Section 810-6-4-.14 - Sales And Use Tax Direct Pay Permit Section 810-6-4-.15 - Permit To Pay Sales And Use Taxes On Motor Fuels Direct To The Department Of Revenue Section 810-6-4-.17.01 - Procedure To Be Followed By Municipalities And Counties In Obtaining Sales Tax Information Section 810-6-4-.17.05 - Processing, Definition Section 810-6-4-.18 - Refunds Of Excess Payments Shown On Returns Section 810-6-4-.19 - State Sales Tax Returns Required From All Retailers Section 810-6-4-.20 - Seller Must Collect And Pay Tax Due Section 810-6-4-.21 - Reporting And Paying Sales Or Sellers Use Tax On Collections Of Accounts Receivable On The Seller's Books At The Time Of A Rate Increase Section 810-6-4-.21.01 - Determining The Applicable Tax Levy Or Tax Rate When An Existing Sales Or Use Tax Levy Is Replaced Or Amended Section 810-6-4-.21.02 - Local Government Rate Notification Requirements For Sales, Use, Rental, And Lodgings Tax Section 810-6-4-.22 - Abatement Of The Sales And Use Tax Liability On Private Use Industrial Development Property Section 810-6-4-.23 - Application For The Abatement Of The Sales And Use Tax Liability Of The Private User Of Private Use Property To Which A Public Authority, County, Or Municipal Government Has Title Or A Possessory Right Section 810-6-4-.24 - Copy Of Abatement Agreement To Be Filed With The Revenue Department And The Procedures Governing The Use Of Direct Pay Permits Or Exemption Certificates By Private Users And Contractors Section 810-6-4-.24.01 - Sales And Use Tax Certificate Of Exemption For An Industrial Or Research Enterprise Project (Form STE-2) - Responsibilities Of The Certificate Holder - Burden Of Proof - Liability For Taxes Later Determined To Be Due Section 810-6-4-.25 - Taxability Of The Private User Of Private Use Property To Which A Public Authority, County, Or Municipal Government Has Title Or A Possessory Right