5703-9-09 Return by vendor operating more than one place of business.

Upon application to the Tax Commissioner, and subject to his approval, a vendor who operates two or more places of business within the State may be authorized to file a cumulative form of return, reporting thereon the cumulative totals of the data required to be reported for each establishment. Cumulative returns shall be supplemented by a detailed report of such data and information applicable to each individual establishment as the commissioner may require.

(former TX-11-09); Eff 1-1-62
Rule promulgated under: RC 5703.14