Reports of vendor - rules
(1) If the accounting methods regularly employed by the vendor in the transaction of the vendor's business, or other conditions, are such that reports of sales made on a calendar-month basis will impose unnecessary hardship, the executive director of the department of revenue, upon written request of the vendor, may accept reports at such intervals as will in the executive director's opinion better suit the convenience of the taxpayer and will not jeopardize the collection of the tax as follows:
(a)For returns that must be filed before January 1, 2025,…#
(a) For returns that must be filed before January 1, 2025, the executive director may by rule permit taxpayers whose monthly tax collected is less than three hundred dollars to make returns and pay taxes at intervals not greater than every three months;
(b)For returns that must be filed on or after January 1,…#
(b) For returns that must be filed on or after January 1, 2025, the executive director may by rule permit taxpayers whose monthly tax collected is less than six hundred dollars to make returns and pay taxes at intervals not greater than every three months; and