54, Title 12. The gross proceeds of the sale of items subject to a maximum tax in Chapter 36, Title 12, are exempt from the tax imposed by this act. The gross proceeds of the sale of unprepared food items which may lawfully be purchased with United States Department of Agriculture Supplemental Nutrition Assistance Program (SNAP) benefits are exempt from the tax imposed by this act. The tax imposed by this act also applies to tangible personal property subject to the use tax in Article 13, Chapter 36, Title 12. (C) Taxpayers required to remit taxes under Article 13, Chapter 36, Title 12, shall identify the specific county in which the tangible personal property purchased at retail is stored, used, or consumed in this State. (D) Utilities are required to report sales in the county in which consumption of the tangible personal property occurs. (E) A taxpayer subject to the tax imposed by Section 1236920, who owns or manages rental units in and outside of the county, shall separately report in his sales tax return the total gross proceeds from business done in the county. (F) The gross proceeds of sales of tangible personal property delivered after the imposition date of the tax imposed pursuant to this act in the county, either under the terms of a construction contract executed before the imposition date, or a written bid submitted before the imposition date, culminating in a construction contract entered into before or after the imposition date, are exempt from the special local sales and use tax provided in this act if a verified copy of the contract is filed with the department within six months after the imposition of the special local sales and use tax. (G) Notwithstanding the imposition date of the special local sales and use tax authorized pursuant to this act, with respect to services that are regularly billed on a monthly basis, the special local sales and use tax is imposed beginning on the first day of the billing period beginning on or after the imposition date. SECTION 8. (A)(1) The revenues of the tax collected in the county pursuant to this act must be remitted to the State Treasurer and credited to a fund separate and distinct from the general fund of the State. After deducting the amount of refunds made and costs to the department of administering the tax, not to exceed one percent of the revenues, the State Treasurer shall distribute the revenues quarterly to a separate account in the county treasury established by the county treasurer for the sole purpose of the receipt of these revenues. Earnings on this fund must be credited
54, Title 12. The gross proceeds of the sale of items subject to a maximum tax in Chapter 36, Title 12, are exempt from the tax imposed by this act. The gross proceeds of the sale of unprepared food items which may lawfully be purchased with United States Department of Agriculture Supplemental Nutrition Assistance Program (SNAP) benefits are exempt from the tax imposed by this act. The tax imposed by this act also applies to tangible personal property subject to the use tax in Article 13, Chapter 36, Title 12. (C) Taxpayers required to remit taxes under Article 13, Chapter 36, Title 12, shall identify the specific county in which the tangible personal property purchased at retail is stored, used, or consumed in this State. (D) Utilities are required to report sales in the county in which consumption of the tangible personal property occurs. (E) A taxpayer subject to the tax imposed by Section 1236920, who owns or manages rental units in and outside of the county, shall separately report in his sales tax return the total gross proceeds from business done in the county. (F) The gross proceeds of sales of tangible personal property delivered after the imposition date of the tax imposed pursuant to this act in the county, either under the terms of a construction contract executed before the imposition date, or a written bid submitted before the imposition date, culminating in a construction contract entered into before or after the imposition date, are exempt from the special local sales and use tax provided in this act if a verified copy of the contract is filed with the department within six months after the imposition of the special local sales and use tax. (G) Notwithstanding the imposition date of the special local sales and use tax authorized pursuant to this act, with respect to services that are regularly billed on a monthly basis, the special local sales and use tax is imposed beginning on the first day of the billing period beginning on or after the imposition date. SECTION 8. (A)(1) The revenues of the tax collected in the county pursuant to this act must be remitted to the State Treasurer and credited to a fund separate and distinct from the general fund of the State. After deducting the amount of refunds made and costs to the department of administering the tax, not to exceed one percent of the revenues, the State Treasurer shall distribute the revenues quarterly to a separate account in the county treasury established by the county treasurer for the sole purpose of the receipt of these revenues. Earnings on this fund must be credited
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