Instructions For Completing And Filing Form 600 - Sales Tax - Navajo Tax Commission

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SALES TAX
600
Instructions for Completing and Filing Form
1. In “TIN/SSN”, enter the taxpayer’s Federal Identification Number or Social Security Number.
st
2. In “Reporting Period”, enter the Quarter and Year (i.e. 1
Quarter 2007) for the period the tax return
covers. The tax return and payment are due 45 days after the end of the calendar quarter. The
schedule is as follows:
Quarter
Months
Due Date
st
1
Quarter
January, February, March
May 15
nd
2
Quarter
April, May, June
August 15
rd
3
Quarter
July, August, September
November 15
th
4
Quarter
October, November, December
February 15
Per Section 1.146 of the Tax Administration Regulations, Due Dates and Time Determination, “[i]f
the due date falls on a Saturday, Sunday, or a legal holiday, then the due date becomes the next
working day. The postmark on the envelope determines the timely filing and payment of the tax
due.”
3.
If the return is an amended return, check the appropriate box and indicate the period being amended
in the “Reporting Period”.
4.
In “Taxpayer Name”, enter the Business Name.
5.
In “Mailing Address”, enter the Business Mailing Address.
6. In “Business Description”, provide a description of the business activities being reported. Each
type of activity must be reported separately. For Construction, provide project descriptions on
Form 607.
For example: If your business operates a restaurant, hotel and gift shop, list each type of business
separately and the corresponding gross receipts. If the business has several locations on the Navajo
Nation, each location must be reported on a separate line.
7.
In Business Classification or “Bus. Class” enter the code which best describes the business. The
codes are listed as follows:
A -
Retail Sales: Restaurants, Grocery Store, Convenience Stores, Automotive Repair, Dry
Cleaning, Trading Posts, Pawnshops, etc.
B -
Hotels/Motels
C -
Construction Activities
D -
Professional
Services:
Accountants,
Attorneys,
Architectural,
Engineering,
Environmental Valuation, etc.
E -
Utilities/Phone/Cable
F -
Leasing
G -
Pipelines/Transportation
H -
Other
1

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