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    <title>Equipment Hire/Rental Charges</title>
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    <description>Equipment rental invoices for vehicles and equipment are taxable and require amendment of service registration to include the supply/hire of tangible goods; the taxpayer must file returns and remit tax collected. If centralised registration exists, tax is paid at the main business location; with separate unit registrations, tax is paid where the invoice was issued. Interest must be paid when regularising unpaid tax in accordance with the applicable interest rates for the period of default.</description>
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      <description>Equipment rental invoices for vehicles and equipment are taxable and require amendment of service registration to include the supply/hire of tangible goods; the taxpayer must file returns and remit tax collected. If centralised registration exists, tax is paid at the main business location; with separate unit registrations, tax is paid where the invoice was issued. Interest must be paid when regularising unpaid tax in accordance with the applicable interest rates for the period of default.</description>
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