Back to top Admissions to higher education athletic events. A customer claiming an exemption must give the vendor an exemption certificate. The vendor must retain the exemption certificate to substantiate exemptions in case of audit. All active accounts will receive appropriate tax bulletins as they are issued by the Tax Commission. These bulletins provide updated information on changes and clarifications as they occur.
Information is also available on the Internet.
See the last section of this booklet for more information. Once a license has been issued or a new tax imposed, the Tax Commission will mail a personalized return form to each vendor. However, if a vendor does not receive a return form, it is the vendor's responsibility to obtain blank forms, file all appropriate returns, and pay the taxes by the due date. Returns must be filed even if the licensee has no tax liability for a particular period. Sales tax return forms and schedules vary based on filing requirements and the type of business.