§ 15-13.2. Single transaction defined.  


Latest version.
  • For purposes of this Article, the term "single transaction" means any sale of tangible personal property or a taxable service reflected on a single invoice, receipt, or statement for which an aggregate sales or use tax amount has been reported and remitted to the State for a single local taxing jurisdiction (Act 179 of 2007).

    (Ord. No. 83-16, Art. 2, 5-13-83; Ord. No. 2002-13, Arts. 1, 2, 3-26-02; Ord. No. 2005-21, Art. 1, 5-12-05; Ord. No. 2007-67, Art. 1, 12-13-07)

    Note— See the editor's note following § 15-13.1.