completion of the Combined Excise Tax Return (CETR) for last month.

Scotts Wild west (UBI number 467654321) provides feed and accesories to the public over the counter at his Millwood WA store as well as a delivery service to local contractors. Last month his sales totaled $20,000, "in-store" sales were $16,500. Sales amounting to $3,500 were delivered ($1,000 to Liberty Lake, $1,000 to Deer Park and the remaining amount to Post Falls ID residents). In addition, he had a busy month last month with sales to landscape contractors that provided him with a re-seller permit, sales amounted to $13,200.

During last month his cash register crashed on him and he bought a new one on the internet for $1,200 dollars and did not pay sales tax.