AI-assisted research summary: Registered sellers in Lamar County must collect the tax from purchasers, give receipts, file quarterly returns, and remit the tax; purchasers who have not paid a registered seller must report and pay it. Credit sales may be deferred until collected.
Every registered seller regularly and continually making sales of tangible personal property for storage, use, or other consumption in Lamar County (which storage, use, or other consumption is not herein exempted from the tax imposed in Section 45-38-241.21) shall at the time of making such sales, if the storage or use or other consumption of such tangible personal property in Lamar County is not then taxable under this subpart, at the time such storage, use, or other consumption becomes taxable hereunder, collect the tax imposed by Section 45-38-241.21 from the purchaser, and shall give to the purchaser a receipt therefor in the manner and form prescribed by the Department of Revenue. On the twentieth day of the month following the close of each quarterly period provided for in Section 45-38-241.22, each registered seller shall file with the Department of Revenue a return for the preceding quarterly period in such form as may be prescribed by the department, showing the total sales price of the tangible personal property sold by such registered seller, the storage, use, or other consumption of which became subject to the tax imposed by Section 45-38-241.21 during the then preceding quarterly period; and each return shall be accompanied by a remittance of the amount of the tax herein required to be collected by such registered seller during the period covered by the return provided, that any registered seller may defer collecting the tax with respect to credit sales until collection of the proceeds of such sales and may defer reporting credit sales until after their collection, but shall thereafter collect the taxes along with collection of the credit sales and shall include in each quarterly report all credit collections made during the preceding quarterly period, and shall remit the taxes with respect thereto at the time of filing such report or return. Any person who has paid to a registered seller the tax with respect to the use, storage, or other consumption of tangible personal property in Lamar County need not file a report or make any further payment of the tax, but each person who purchases tangible personal property, the storage, use, or other consumption of which is subject to the tax imposed by Section 45-38-241.21 and who has not paid the tax due with respect thereto to a registered seller, shall report and pay the tax as required by Section 45-38-241.21.