RAP-17 - Transferring Items Other than Tobacco and Alcohol Products Between Locations

Although the Department of Revenue has a consolidated sales tax account system, each business location must have a distinct and separate location ID. Your wholesaler should have each of your locations as a separate account with its own location ID number. Your purchases should be made and must be identified by selling location, even if the product is delivered to a central location before being transferred to the selling location. This will ensure the correct purchases are reported to the correct location ID.