How do I report Rental Purchase Agreement Occupation Tax if I have multiple sites?

If you have one business but rent merchandise at more than one location (site), you must combine the receipts from each particular location on Form ST-201, Rental Purchase Agreement Occupation Tax Return.

If you have more than one business that rents merchandise, you must register each business separately to report and pay the Rental Purchase Agreement Occupation Tax.

If you have additional inquiries, you may submit them to the Questions, Comments, or Request form.