§ 26-57-906 — Tax reporting

(a) (1) The tax levied by § 26-57-904 shall be paid by the distributor, wholesaler, or manufacturer when the syrup, powder or base product, or soft drink is sold. (2) The tax levied by § 26-57-904 shall be paid by a retailer who purchases syrups, powder or base products, or soft drinks from an unlicensed distributor, wholesaler, or manufacturer. (b) The distributor, wholesaler, or manufacturer and any retailer subject to this tax shall file a monthly return and remit the tax for the month to the Secretary of the Department of Finance and Administration on or before the fifteenth day of the month next following the month in which the sale or purchase was made. (c) (1) The returns shall be made upon forms prescribed and furnished by the secretary and signed by the person required to collect and remit the tax or the person's agent. (2) The return shall contain such information as the secretary shall require for the proper administration of this subchapter.

Legislative History

Amended by Act 2019, No. 910,§ 4195, eff. 7/1/2019. Acts 1992 (2nd Ex. Sess.), No. 7, § 7.