Section 15-68-510 - Vendor allowance(1) A person filing a timely return under 15-68-502 may claim a quarterly vendor allowance for each permitted location in the amount of 5% of the tax determined to be payable to the state.(2) The allowance may be deducted on the return.(3) A person that files a return or payment after the due date for the return or payment may not claim a vendor allowance.Amended by Laws 2019, Ch. 459,Sec. 10, eff. 1/1/2020, and applicable to sales of accommodations or campgrounds that occur on or after January 1, 2020, and to the use of accommodations or use of campgrounds on or after January 1, 2020, even if the sale occurred before January 1, 2020.En. Sec. 26, Ch. 544, L. 2003.