Effective for November 2015 LBD tax returns, which are due December 15, 2015, the Department has updated the LBD return to accommodate LBD sales to sales tax-exempt entities. Additional lines have been added for LBD sales to nonprofit and government entities.
The previous return did not provide a way to calculate the LBD tax if sales tax was not collected on the sale. Only sales directly to nonprofit and government entities should be recorded on these lines. For more information, please read important notice 15-20.