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Must collect sales tax from your customers and remit it to the Tax Department with your sales tax return; otherwise, you may be responsible for paying these taxes yourself. You must file this return even if you do not start your business as originally planned. You will automatically receive a bill if you miss the required due date of your first return. The minimum penalty is $50. The Tax Department will process your application, and, if it is approved, mail your Certificate of Authority to you.

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