Section 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.Eff. 4/16/2004, Register 170Authority:AS 43.05.080
AS 43.98.025