Yes, a tax return must be filed for each reporting period even though no tax is due. Accelerated payments must be received by the Department of Revenue no later than June 25 in order to be considered timely made.īack to Top Do I need to file a sales tax return for a period in which I had no sales? Yes, a return is considered to have been filed with and received by the Department of Revenue on the date shown by the post office cancellation mark on the envelope.Īccelerated payments are required to be filed each June by taxpayers whose total average sales tax liability exceeds $50,000 per month for the preceding calendar year. The sales tax discount is 2% of tax due, not to exceed $50.īack to Top Am I considered on-time if my return is postmarked by the due date? Yes, a discount is allowed if the tax is paid by the 20th day of the month in which the tax is due. All that is needed to file your return is a computer, internet access, and your bank account information.īack to Top Is the seller allowed a discount for timely reporting and paying sales tax? You may register for TAP on the Department of Revenue website. Yes, online filing for sales and use tax is available. In these cases, the tax remains due and interest may apply for late payment.īack to Top Can I file my sales and use tax return and pay the tax online? What is the fee for filing online? The Commissioner of Revenue is authorized to provide an extension of time to file the return for good cause, as example when a natural disaster creates a hardship for filing the return on time. If a due date falls on a weekend or holiday, the due date becomes the next business day.īack to Top Are extensions available if I can't file my sales tax return by the due date? Sales tax returns are due the 20th day of the month following the reporting period.

Home designer suite coupon 2018