Consolidated filing

Sec. 5. (a) The Department may permit a retail merchant, wholesaler, or manufacturer holding certificates for more than one store or place

of business to file a return consolidating the transactions of all such stores or places of business.

(b) All retail merchants filing consolidated returns for more than one location are assigned an identification number to be used in such

filing.

(c) The number is in addition to the Retail Merchant Certificate numbers which are required for each business location. Consolidated

identification numbers are not valid for use on exemption certificates or for any purpose other than reporting consolidated sales tax

collections.

(d) No charge is made for assigning such number, however, prior to being granted permission to file on a consolidated basis, the taxpayer

is required to furnish the Department of Revenue a list of all locations and Retail Merchant Certificate numbers which are to be included in

consolidated returns together with such other information as is required in the application.

(e) The sales tax returns of one corporation or company may not be consolidated with the sales tax returns of another corporation or

company.

(f) Any future location may be included in the consolidated filing by attaching a request to the original application for registration as a retail

merchant. Such request should set out the reporting number under which the returns will be filed.