Sample Protocol: Sales And Use Tax Return - Minnesota Council Of Nonprofits Page 4

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4. The use tax payment should be entered as a separate line but also into Miscellaneous
Expense. Enter “use tax” as memo.
Print three copies of the journal entry you just created. Attach one to the other sales tax related
reports. Provide the other with the monthly binder and put the third with that fiscal year’s
journal entries.
STEP EIGHT: File the sales tax reports in the sales tax folder for that year.

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