ENFORCEMENT AND COLLECTION OF 2% SALES TAX
The emergency rule on the suspension of enforcement and collection of the 2% sales tax, dated January 4, 1989. has been included in this chapter for historical information only at the suggestion of the Legal Counsel to the Governor.
EMERGENCY RULE ON THE SUSPENSION
OF ENFORCEMENT AND COLLECTION OF THE
2% SALES TAX
WHEREAS, it has been the experience of this department that the collection and enforcement of the 2% sales tax has been a problem due to lack of proper records which we find that is impractical to require large number of business establishments to accomplish; and
WHEREAS, the sales tax collected during FY 1988 was less than 40% of the estimated sales transactions;
WHEREAS, it is my conclusion that the enforcement and administration of the sales tax in the last three years was not fairly and efficiently executed;
NOW THEREFORE, pursuant to provisions of Section 11.0317, ASCA, and Section 4.1010 of the Administrative Procedures Act, I hereby declare that effective immediately the enforcement and collection of the 2% sales tax are hereby suspended for a period of 120 days so that the new administration could review the entire matter .
Dated: January 4, 1989
BY THE ASG TREASURER: