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How do I collect and report the tax if one or more of the local jurisdictions in which my business resides chooses to not participate in the sales tax holiday?

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How do I collect and report the tax if one or more of the local jurisdictions in which my business resides chooses to not participate in the sales tax holiday?

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You will collect from your customers only the local jurisdiction’s sales tax on the sale of holiday related items. You do not collect state sales tax on the sale of holiday related items. Report holiday sales on a separate line for each business location. See Example 1.

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You will collect from your customers only the local jurisdiction’s sales tax on the sale of holiday related items. You do not collect state sales tax on the sale of holiday related items. Report holiday sales on a separate line for each business location.

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