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Sales/Use Tax Due
If you made purchases during the year without paying sales tax, you must report use tax due on such purchases. Examples include magazine subscriptions, out-of-state catalog purchases, merchandise purchased over the Internet, book and record clubs, purchases in a state where no sales tax is charged, etc. For purchases before July 1, 2005 multiply the total amount of such purchases by 6% (.06). For purchases after June 30, 2005 multiply the total amount of such purchases by 5% (.05). If you computed use tax on Form 75, add it to the use tax on other purchases and enter the total on line 31. If you have a sales or use tax account, do not report your sales or use tax on this line, but continue to report the tax on these purchases on your sales and use tax returns.
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