(1) A seller doing business in multiple locations may elect to file a combined tax return (Form RVT-C) separately stating each location's gross sales, exemptions, and tax.

(2) Prior to filing a combined return, the seller must request in writing this election to the department. This request must include the complete name, address, and permit number of each location that will be included in the combined return.

(3) Upon authorization by the department, the seller can proceed with filing a combined return.

(4) Once the seller elects to file a combined return and has received authorization from the department, the seller cannot elect to file separate returns for each business location in the future without receiving prior approval from the department.

(5) If a location has no revenue to report for a quarter, the seller must include the location in the combined return reporting zero revenue and tax for the quarter.

(6) The seller must identify quarterly a new location that is included in the return.

(7) The seller must identify quarterly which location is no longer included in the combined return.