Tax authority requirements for collecting excess sales tax vary by jurisdiction, but here are some common requirements:

Registration and Licensing

1. Register for sales tax: Businesses must register for sales tax with the relevant tax authority.
2. Obtain necessary licenses: Obtain any necessary licenses or permits to collect sales tax.

Tax Returns and Reporting

1. File sales tax returns: Businesses must file sales tax returns on a regular basis (e.g., monthly, quarterly, or annually).
2. Report excess sales tax: Report excess sales tax collected on the sales tax return.
3. Provide supporting documentation: Provide supporting documentation, such as invoices and receipts, to support the excess sales tax claim.

Payment and Remittance

1. Pay excess sales tax: Pay the excess sales tax to the tax authority.
2. Remit payment on time: Remit payment on time to avoid penalties and interest.

Record-Keeping

1. Maintain accurate records: Maintain accurate and detailed records of sales tax transactions.
2. Keep records for required period: Keep records for the required period, usually 3-7 years.

Compliance and Audits

1. Comply with tax laws and regulations: Comply with tax laws and regulations.
2. Respond to audit notices: Respond to audit notices and provide required documentation.

Additional Requirements

1. Notify tax authority of changes: Notify the tax authority of changes in business operations or ownership.
2. File amended returns: File amended returns if errors or omissions are discovered.

Consult with the relevant tax authority or a tax professional to ensure compliance with specific requirements.