Small Business Taxes & ManagementTM--Copyright 2023, A/N Group, Inc.
Please Note--
June 1, 2023
CO Property Protest of realty valuation DC Property Homeowners income producing property submit form DE Franchise 1st tentative tax installment DE Escheat Deliver abandoned property to State Escheator IA Property Elderly, disabled, low income, file claim for credit for property taxes MA Annual Report Association or trust with transferable shares NJ Property Various NV Property File claim for farm or open space use NY Property Taxable status date for various counties PA Property Various TN Business/Occ/Priv PRO 404 Professional privilege tax return; professional athletes UT Property Apply for assessment correction WA Property 3% penalty for late payment appliesJune 10, 2023
IA Sales & Use Semi-Monthly deposit for last half of MayJune 15, 2023
AK Corp/Income/Franchise Form 6240 corporate estimated tax 2nd quarter AL Employment Form A-6 monthly depositors withheld income taxes May AL Corp/Income/Franchise Form BIT-V corporate estimated tax 2nd installment AL Individual Income Form 40-ES individual estimated tax 2nd installment AL Pass-Through Income Form PTE-V pass-through estimated tax 2nd installment AR Employment Form AR941M monthly depositors withheld income taxes May AR Corporate Inc/Franchise Form AR1100ESCT corporate estimated tax 2nd installment AR Individual Income Form AR1000ES individual estimated tax 2nd installment AR Fiduciary Income Form ART1002ES fiduciary estimated tax 2nd installment AR Pass-Through Income Form AR1000CRES estimated composite tax nonresident owners 2nd installment AR Pass-Through Income Form AR1100ESPET pass-through elective estimated tax 2nd installment AZ Employment Form A1-WP for monthly depositors withheld income taxes May AZ Corp/Inc/Franchise Form 120ES/165ES Corporate estimated tax 2nd installment AZ Individual Income Form 140ES individual estimated tax 2nd installment AZ Pass-Through Income Form 120/165ES pass-through elective estimated tax CA Employment Form DE 88/DE 88ALL monthly depositors withheld income taxes May CA Corporate Inc/Franchise Form 100-ES corporate estimated tax 2nd installment CA Individual Income Form 540-ES individual estimated tax 2nd installment CA Fiduciary Income Form 541-ES fiduciary estimated tax 2nd installment CA Pass-Through Income Form 540-ES estimated composite tax nonresident owners 2nd installment CA Pass-Through Income Form 592; 592-V quarterly withholding tax nonresident owners 2nd installment CA Pass-Through Income Form 592-A annual withholding tax foreign nonresident owners 2nd instllmnt CA Pass-Through Income Form 592-F quarterly withholding tax foreign partners CA Pass-Through Income Form 3536 estimated limited liability company fee CA Pass-Through Income Form 592-Q pass-through entity withholding 2 installment CA Pass-Through Income Form FTB 3893 pass-through elective tax payment CO Employment Form DR 1094/DR 1107 monthly depositors withheld income taxes May CO Corporate Inc/Franchise Form 112 EP corporate estimated tax 2nd installment CO Individual Income Form 104 EP individual estimated tax 2nd installment CO Pass-Through Income Form 106 EP estimated composite tax nonresident partners 2nd installment CO Pass-Through Income Form 106EP pass-through elective estimated tax 2nd installment CO Property Last half realty, personalty taxes due CT Employment Electronic Deposit monthly depositors withheld income taxes May CT Corporate Inc/Franchise Form CT-1120 ESB corporate estimated tax 2nd installment CT Individual Income Form CT-1040 ES individual estimated tax 2nd installment CT Fiduciary Form CT-1041 ES fiduciary estimated tax 2nd installment CT Pass-Through Income Form CT-1065-ES/CT-1120SI-ES estimated tax pass-through entities DC Corporate Inc/Franchise Form D-20ES corporate estimated tax 2nd installment DC Individual Income Form D-40ES individual estimated tax 2nd installment DC Fiduciary Form D-41ES individual estimated tax 2nd installment DC Pass-Through Income Form D-30ES unincorporated business estimated tax 2nd installment DC LLC File two-year annual report DE Employment Form W1 monthly depositors; withheld income taxes for May DE Corporate Inc/Franchise Form 1100-T-2 Corporate estimated tax 2nd installment DE Individual Income Form 200-ES individual estimated tax 2nd installment DE Fiduciary Income Form 400-ES fiduciary estimated tax 2nd installment DE Pass-Through Income Form 1100-P-2 S Corporation estimated tax 2nd installment GA Employment Form GA-V monthly depositors; deposit withheld income taxes for May GA Corporate Inc/Franchise Form 602ES corporate estimated tax 2nd installment GA Individual Income Form 500-ES individual estimated tax 2nd installment GA Fiduciary Income Form 500-ES fiduciary estimated tax 2nd installment GA Pass-Through Income Form CR-ES composite estimated tax nonresident owners (electronic) GA Pass-Through Income Form 602ES pass-through elective estimated tax HI Employment Form HW-14 monthly depositors; withheld taxes for May IA Employment Electronic filing; monthly depositors; withheld taxes for May ID Corporate Inc/Franchise Form 41ES corporate estimated tax 2nd installment ID Pass-Through Income Form 41ES S Corporation estimated tax 2nd installment IL Employment Form IL-501 monthly depositors withheld income taxes for May IL Corporate Inc/Franchise Form IL-1120-V corporate estimated tax 2nd installment IL Individual Income Form IL-1040-ES individual estimated tax 2nd installment IL Pass-Through Income Form IL-1120-ST-V S corporation pass-through elective estimated tax IL Pass-Through Income Form IL-1065-V partnership pass-through elective estimated tax IN Individual Income Form ES-40 individual estimated tax 2nd installment IN Individual Income Form IT-40 extended Individual Income Tax Return KS Employment Form KW-5 monthly depositors withheld income taxes for May KS Corporate Inc/Franchise Form K-120ES corporate estimated tax 2nd installment KS Individual Income Form K-40ES individual estimated tax 2nd installment KS Fiduciary Income Form K-41ES fiduciary estimated tax 2nd installment KS Pass-Through Income Form K-120ES pass-through elective estimated tax 2nd installment KS Franchise Nonprofit corporations file annual report; pay Secretary of State KY Employment Form K-1 monthly depositors withheld income taxes for May KY Corporate Inc/Franchise Form 720-ES corporate estimated tax 1st installment KY Individual Income Form 740-ES individual estimated tax 2nd installment KY Pass-Through Income Form 740NP-WH-ES estimated withholding/composite tax nonresident shareholders/partners/corporate owners LA Corporate Inc/Franchise Form CIFT-620ES corporate estimated tax 2nd installment LA Individual Income Form IT-540ES individual estimated tax 2nd installment MA Employment Form M-941 monthly depositors withheld income taxes for May MA Corporate Inc/Franchise Form 355-ES corporate estimated tax 2nd installment MA Individual Income Form 1-ES individual estimated tax 2nd installment MA Fiduciary Income Form 2-ES fiduciary estimated tax 2nd installment MA Pass-Through Income EFile estimated composite tax nonresident owners 2nd installment MA Pass-Through Income EFile MD Employment Form MW-506 monthly depositors withheld income taxes for May MD Corporate Inc/Franchise Form 500D corporate estimated tax 2nd installment MD Individual Income Form 502D individual estimated tax 2nd installment MD Fiduciary Form 504D fiduciary estimted tax 2nd installment MD Pass-Through Income Form 510D partnerships, S corporations non-resident est. tax 2nd install ME Sales & Use EFile for monthly filers ME Corporate Inc/Franchise Form 1120ES-ME corporate estimated tax 2nd installment ME Individual Income Form 1040ES-ME individual estimated tax 2nd installment ME Fiduciary Income Form 1041ES-ME fiduciary estimated tax 2nd installment ME Pass-Through Income Form 1040ES-ME estimated composite tax nonresident owners 2nd installment MI Individual Income Form MI-1040ES individual estimated tax 2nd installment MI Fiduciary Income Form MI-1041ES fiduciary estimated tax 2nd installment MI Pass-Through Income Form MTO elective pass-through entity estimated tax 2nd installment MN Employment Monthly depositors withheld income taxes for May MN Corporate Inc/Franchise Voucher corporate estimated tax 2nd installment MN Individual Income Voucher individual estimated tax 2nd installment MN Pass-Through Income Voucher estimated composite/withholding nonresident partners tax MN Pass-Through Income Voucher estimated tax partnerships MN Pass-Through Income Voucher S Corporation composite/withholding nonresident shareholders estimated tax MN Fiduciary Income Form M70 fiduciary estimated tax 2nd installment MO Employment Form MO-941 monthly depositors withheld income taxes for May MO Corporate Inc/Franchise Form MO-1120ES corporate estimated tax 2nd installment due MO Individual Income Form MO-1040ES individual estimated tax 2nd installment MS Employment Form 89-105 monthly depositors withheld income taxes for May MS Corporate Inc/Franchise Form 83-300 corporate estimated tax 2nd installment MS Individual Income Form 80-106 individual estimated tax 2nd installment MS Pass-Through Income Form 84-300 composite tax nonresident owners 2nd installment MS Pass-Through Income Form 84-300 pass-through elective estimated tax MT Employment Form MW-1 monthly depositors withheld income taxes for May MT Corporate Inc/Franchise Form CT corporate estimated tax 2nd installment MT Individual Income Form IT individual estimated tax 2nd installment MT Fiduciary Income Form FID fiduciary estimated tax 2nd installment MT Pass-Through Income Fomr PR composite estimated tax nonresident partners 2nd installment MT Pass-Through Income Form SB composite estimated tax nonresident shareholders 2nd installment NC Employment Form NC-5 monthly depositors withheld income taxes for May NC Corporate Inc/Franchise Form CD-429 corporate estimated tax 2nd installment NC Individual Income Form NC-40 individual estimated tax 2nd installment NC Individual Income Form D-400 individual income tax return for non-resident aliens NC Pass-Through Income Form NC-429 PTE pass-through elective estimated tax NC Pass-Through Income Form NC-40 PTE partnership pass-through elective estimated tax ND Corporate Inc/Franchise Form 40-ES corporate estimated tax 2nd installment ND Individual Income Form ND-1ES individual estimated tax 2nd installment ND Fiduciary Income Form 38-ES fiduciary estimated tax 2nd installment NE Employment Form 501N monthly depositors withheld income taxes for May NE Corporate Inc/Franchise Form 1120N-ES corporate estimated tax 2nd installment NE Individual Income Form 1040N-ES individual estimated tax 2nd installment NH Corporate Inc/Franchise Form NH-BET-ES Business Enterprise estimated tax 2nd installment NH Corporate Inc/Franchise Form NH-1120-ES Business Profits estimated tax 2nd installment NH Individual Income Form NH-1040-ES individual Business Profits (proprietorship) est tax 2nd installment NH Individual Income Form NH-1040N-ES individual estimated tax 2nd installment NH Individual Income Form DP-10-ES individual Interest & Dividends est. tax 2nd installment NH Pass-Through Income Form NH-1065-ES partnership estimated tax 2nd installment NH Fiduciary Income Form NH-1041-ES fiduciary estimated tax 2nd installment NJ Employment Form NJ-500 monthly depositors withheld income taxes for May NJ Corporate Inc/Franchise Form CBT-150 corporate estimated tax 2nd installment NJ Individual Income Form NJ-1040-ES individual estimated tax 2nd installment NJ Pass-Through Income Form CBT-150 S Corporation estimated tax 2nd installment NJ Fiduciary Income Form NJ-1040-ES Fiduciary estimated tax 2nd installment NJ Pass-Through Income Form NJ-1040-ES Composite and withholding nonresident owners estimated tax 2nd installment NJ Pass-Through Income Form PTE-ES file estimated alternative tax NJ Pass-Through Income Form PTE-100 pass-through alternative income tax return NM Corporate Inc/Franchise Form CIT-ES corporate estimated tax 2nd installment NM Corporate Inc/Franchise Form CIT-1 extended corporation income tax return (60 day extension) NM Individual Income Form PIT-ES individual estimated tax 2nd installment NM Individual Income Form PIT-1 extended (60 day) individual income tax return NM Fiduciary Income Form FID-ES fiduciary estimated tax 2nd installment NM Fiduciary Income Form FID-1 extended fiduciary return NM Pass-Through Income Form PTE Pass-through information return for 60-day extension NM Pass-Through Income Form S-Corp-ES S corporation estimated tax NV Property Last day to apply for exemption NY Corporate Inc/Franchise Form CT-400 corporate estimated tax 2nd installment NY Individual Income Form IT-2105 individual estimated tax 2nd installment NY Fiduciary Income Form IT-2106 fiduciary estimated tax 2nd installment NY Pass-Through Income Form CT-2658 partnership est. tax payment; nonresident corporate partnrs 2nd install NY Pass-Through Income Form IT-2658 partnership and S Corp. est. tax nonresident ind. shrholdrs prtnrs 2nd install NY Pass-Through Income Form IT-2105 group estimated tax nonresident owners 2nd installment NY Pass-Through Income Efile pass-through entity tax (PTET) estimated tax 2nd installment OH Employment Form IT-501 monthly depositors withheld income taxes for May OH Employment Form SD-101 monthly depositors withheld income taxes for May OH Individual Income Form IT-1040 ES individual estimated tax 2nd installment OH Fiduciary Income Form UPC-1041 ES fiduciary estimated tax 2nd installment OH Pass-Through Form UPC-4708ES composite estimated tax 2nd installment OK Corporate Inc/Franchise Form OW-8-ESC corporate estimated tax 2nd installment OK Individual Income Form OW-8-ES individual estimated tax 2nd installment OR Employment Form OTC monthly depositors withheld income taxes for May OR Corporate Inc/Franchise Form 20-V corporate estimated tax 2nd installment OR Individual Income Form 40-V individual estimated tax 2nd installment OR Pass-Through Income Form OR-19 V estimated withholding tax nonresident owners 2nd installment OR Pass-Through Income Form OC-V estimated composite tax nonresident owners 2nd installment OR Pass-Through Income Form OR-21-V elective pass-through entity tax (PTET) 2nd installment PA Employment Form PA-501 monthly depositors withheld income taxes for May PA Corporate Inc/Franchise Form REV-857 corporate estimated tax 2nd installment PA Individual Income Form PA-40ES individual estimated tax 2nd installment PA Fiduciary Income Form PA-40ES fiduciary estimated tax Fiduciary 2nd installment RI Corporate Inc/Franchise Form RI-1120ES corporate estimated tax 2nd installment RI Individual Income Form RI-1040ES individual estimated tax 2nd installment RI Fiduciary Income Form RI-1041ES fiduciary estimated tax 2nd installment RI Pass-Through Income Form RI-1040C-ES estimated composite tax nonresident owners 2nd installment RI Pass-Through Income Form RI-1096PT-ES estimated withholding tax nonresident owners 2nd installment RI Pass-Through Income Form BUS-EST estimated tax electing entities pay entity-level tax SC Employment Form WH-1601 monthly depositors withheld income taxes for May SC Corporate Inc/Franchise Form SC1120-CDP corporate estimated tax 2nd installment SC Individual Income Form SC1040ES individual estimated tax 2nd installment SC Fiduciary Income Form SC1041ES fiduciary estimated tax 2nd installment SC Pass-Through Income Form SC1120-CDP S corporation pass-through elective estimated tax SC Pass-Through Income Form SC1065ES partnership pass-through elective estimated tax TN Corporate Inc/Franchise Form FAE 172 corporate estimated tax 2nd installment UT Corporate Inc/Franchise Form TC-559 corporate estimated tax 2nd installment UT Pass-Through Income Form TC-559 pass-through elective estimated tax VA Corporate Inc/Franchise Form 500ES corporate estimated tax 2nd installment VA Individual Income Form 760ES individual estimated tax 2nd installment VA Fiduciary Income Form 770ES fiduciary estimated tax 2nd installment VA Pass-Through Income Form 770ES estimated composite tax nonresident partners/shareholders 2nd install VA Pass-Through Income Form PTET-PNT pass-through elective estimated tax 2nd installment VT Corporate Inc/Franchise Form CO-414 corporate estimated tax 2nd installment VT Individual Income Form IN-114 individual estimated tax 2nd installment VT Fiduciary Income Form FIT-165 fiduciary estimated tax 2nd installment VT Pass-Through Income Form WH-435 est. tax non-resident members pass-through entity 2nd install WI Corporate Inc/Franchise Form Corp-ES corporate estimated tax 2nd installment WI Individual Income Form 1-ES individual estimated tax 2nd installment WI Pass-Through Income Form 3-ES partnership estimated tax 2nd installment WI Pass-Through Income Form 4-ES S Corporation estimated tax 2nd installment WI Pass-Through Income Form PW-ES nonresident withholding quarterly estimated payment WI Fiduciary Income Form 1-ES fiduciary estimated tax 2nd installment WV Employment Form WV/IT-101V monthly depositors employment taxes for May WV Corporate Inc/Franchise Form WV/CIT-120ES corporate income/franchise estimated tax 2nd install WV Individual Income Form IT-140ES individual estimated tax 2nd install WV Pass-Through Income Form PTE-100ES nonresident estimated tax payment partnerships and S corporations 2nd install WV Property Various
June 20, 2023
AL Sales & Use Form 2105 (monthly) estimated sales and use tax for June AL Sales & Use Form 2100 (monthly) sales and use tax collected in May AR Sales & Use Form ET-1 (monthly) sales and use tax collected in May AZ Sales & Use Form TPT-EZ/TPT-2 monthly filers for sales and use tax collected in May AZ Sales & Use Form TPT-ES tax liability in excess of $1.6 million in previous year CA Property State assessed; file declaration of intent to petition for reassassment CO Sales & Use EFile Form DR-100 (monthly) filers sales and use tax collected in May DC Employment Form FR-900P (monthly) depositors withheld income taxes for May DC Sales & Use Form FR-800M (monthly) filers sales and use for May FL Sales & Use Form DR-15 (monthly) filers sales and use tax for May GA Sales & Use Form ST-3 monthly filers sales and use tax for May HI Sales & Use Form G-45 monthly filers excise and use tax for May HI Corporate Inc/Franchise Form N-201V Corporate estimated tax 2nd installment HI Individual Form N-200V individual estimated tax 2nd installment HI Pass-Through Income Form N-201V Corporation estimated tax 2nd installment IA Sales & Use Form 32-022 monthly deposit for May ID Employment Form 910 monthly depositors withheld income taxes for May ID Sales & Use Form 850 monthly filers sales and use tax for May ID Property Claim for hardship exemption IL Sales & Use Form ST-1 monthly filers sales and use tax for May IN Employment Form WH-1 monthly depositors avg withholding greater than $1K withheld income taxes for May IN Sales & Use Form ST-103 monthly filers avg monthly sales/use tax liability of $1K file for May IN Corporate Inc/Franchise Form E-6/IT-6 Corporate estimated tax 2nd installment due KY Sales & Use Form 51A102 monthly filers sales and use for May LA Sales & Use Form R-1029 monthly filers sales and use tax for May MA Sales & Use Form ST-9; ST-MAB-4 monthly filers sales and use tax for May MD Sales & Use Form SUT 202 monthly filers sales and use tax collected in May MI Employment Form 5080 monthly filers deposit withheld income taxes for May MI Sales & Use Form 5080 monthly filers pay sales and use tax for May MI Corporate Inc/Franchise Form 160 electing businesses estimated Michigan Business Tax for May MN Sales & Use Efile monthly filers sales and use tax for May MO Sales & Use Form 53-1 monthly filers sales tax collected in May MO Sales & Use Form 53U-1 monthly filers use tax for May MS Sales & Use Form 72-010 monthly filers sales tax collected in May MS Sales & Use Form 72-110 monthly filers use tax for May NC Sales & Use Form E-500 monthly filers sales and use tax in May NE Sales & Use Form 10 monthly filers sales and use tax in May NJ Sales & Use Form ST-51 monthly filers sales and use tax in May NY Sales & Use Form ST-810 part-quarterly filers sales/use tax 2nd quarter NY Sales & Use Form ST-100 quarterly filers sales/use tax 2nd quarter OH Property Second half realty to city treasurer OK Employment Form WTH10001 monthly depositors withheld taxes for May OK Sales & Use Form STS20002-A semimonthly/monthly electronic filers sales tax for May OK Sales & Use Form STS20002-A monthly filers sales tax for May OK Sales & Use Form SVU20005-A semimonthly/monthly filers use tax for May PA Sales & Use Form PA-3 monthly filers sales and use tax for May RI Employment Form WTM/941-M-RI monthly depositors withheld income taxes for May RI Sales & Use Form T-204M monthly filers sales and use tax for May SC Sales & Use Form ST-3/ST-389/ monthly filers sales/use tax for May SD Sales & Use Form RV118TRTN monthly filers sales/use tax for May TN Sales & Use Form SLS 450 monthly filers sales/use tax for May TX Sales & Use Form 01-114/01-117 Monthly filers required to file for sales/use tax for May VA Sales & Use Form ST-8 monthly filers use tax for May VA Sales & Use Form ST-9 monthly filers sales tax for May WI Sales & Use Form ST-12 monthly filers owing over $3600 per quarter sales and use tax for MayJune 21, 2023
WV Employment Form WV/1T-101V Accelerated withholding; average withholding previous calendar year of $100,000 or more WV Sales & Use Form WV CST-200 CU monthly filers sales and use tax for MayJune 23, 2023
OH Sales & Use Form UST-1 monthly filers sales tax collected in May OH Sales & Use Form UUT-1 monthly filers use tax for May SD Sales & Use Efile monthly electronic filers sales/use tax for May WA Bus/Occ/Privilege Form CETR/B&O monthly filers business and occupation tax for May WV Employment Form WV/1T-101V Accelerated withholding; average withholding previous calendar year of $100,000 or more WV Sales & Use Form WV CST-200 CU monthly filers sales and use tax for MayJune 25, 2023
AZ Sales & Use Form TPT-EZ monthly paper filers sales and use tax for May IA Sales & Use Form 32-022/Efile Semi-monthly depositors first half June tax KS Sales & Use Form ST-16 monthly filers sales and use tax for May KS Sales & Use Form ST-36 monthly prepaid filers sales/use tax for June KY Sales & Use Form 51A103 monthly prepaid filers sales/use tax for June MN Sales & Use Efile June accelerated payment NM Employment Form TRD-41414 monthly depositors withheld income taxes for May NM Sales & Use Form TRD-41413 monthly filers gross receipts and use tax for May SD Sales & Use Form RV118TRTN monthly electronic filerrs sales and use tax for May VA Employment Form VA-5 monthly depositors withheld income taxes for May VT Employment Form WHT-430 monthly depositors withheld income taxes for May VT Sales & Use Form SU-451 monthly filers sales and use tax for May WA Bus/Occ/Privilege Form CETR/B&O monthly filers business and occupation tax for May WA Sales & Use EFile monthly filers sales and use tax for MayJune 27, 2023
AZ Sales & Use Form TPT-ES liability in excess of $4.1 million in prior year estimated tax due 2nd to last business day of JuneJune 28, 2023
MN Sales Tax EFile businesses with accelerated monthly payment requirement OH Property File/amend personalty reportJune 30, 2023
CA Sales & Use Form BOE-401A monthly filers sales and use tax for May CT Sales & Use Form OS-114 monthly filers sales and use tax for May DE Annual Report Foreign corporations file with Sec'y State FL Corporate Inc/Franchise Form F-1120ES corporated estimated tax FL Property 1/4 of estimated tax (prepayment election) HI Property Last day to file disaster claim IA Sales & Use Form 32-022 monthly filers sales and use for May IA Corporate Inc/Franchise Form IA FRAN ES franchise estimated tax 2nd installment IA Corporate Inc/Franchise Form IA 1120ES corporate estimated tax 2nd installment IA Individual Income Form 1040ES individual estimated tax 2nd installment IN Employment Form WH-1 monthly depositors avg withholding of $1K or less withheld income taxes for May IN Sales & Use Form ST-103 monthly filers avg monthly liability less than $1k sales/use tax for May KY Annual Report Corporations annual report to Sec'y State LA Employment Form L-1V monthly depositors withheld taxes for May MN Property Last day to apply for homestead exemption ND Sales & Use Form ST monthly filers sales and use tax collected in May NH Sales & Use License for business place expires odd numbered years NV Sales & Use Form TXR-01.01 monthly filers sales/use tax collected in May OK Corporate Inc/Franchise Form 200 Franchise tax return OK Franchise No-tax licenses of new corporations expire TX Property Pay 2nd half UT Employment Form TC-941PC monthly depositors withheld income taxes for May UT Sales & Use Form TC-62 monthly filers sales/use tax for May WA Sales & Use Efile quarterly filers first quarter WI Employment Form WT-6 monthly depositors file withheld income taxes for May WI Sales & Use Form ST-12 monthly filers sales/use tax collected in May WV Franchise Renewal of certificate expiring July 1 WY Sales & Use Form 41 monthly filers sales and use tax collected in May
Copyright 2022 by A/N Group, Inc. This publication is designed to provide accurate and authoritative information in regard to the subject matter covered. It is distributed with the understanding that the publisher is not engaged in rendering legal, accounting, or other professional service. If legal advice or other expert assistance is required, the services of a competent professional should be sought. The information is not necessarily a complete summary of all materials on the subject.--ISSN 1089-1536
--Last Update 05/23/23