Every registered seller making sales of tangible personal property for storage, use, or other consumption in that part of Russell County outside the corporate limits of the Cities of Hurtsboro and Phenix City (which storage, use, or other consumption is not exempted from the tax imposed) shall at the time of making the sale, or if the storage, use, or other consumption of the tangible personal property in that part of Russell County is not then taxable under this subpart, at the time the storage, use, or other consumption becomes taxable hereunder, collect the tax from the purchaser, and shall give to the purchaser a receipt therefor in the manner and form prescribed by the state Department of Revenue. On the 20th day of the month following the close of each quarterly period provided for in Section 45–57–244.01, each registered seller shall file with the department a return for the preceding quarterly period in such form as may be prescribed by the department showing the total sales of the tangible personal property sold by the registered seller, the storage, use, or other consumption of which became subject to the tax imposed during the then preceding quarterly period: and each return shall be accompanied by a remittance of the amount of the tax required to be collected by the registered seller during the period followed by the return; provided, that any registered seller may defer collecting the tax with respect to credit sales until collection of the proceeds of the 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 the 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 that part of Russell County outside the corporate limits of the Cities of Hurtsboro and Phenix City need not file a report or make any further payments 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, 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 45–57–244.01.
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