Are wholesale merchants required to file a return?
A person who engages exclusively in the business of making wholesale sales is not required to file a return. A person who, on two or more occasions within a twelve-month period, either makes taxable sales to users, consumers, or non-registered merchants or makes purchases subject to use tax is not engaged exclusively in the business of making wholesale sales and must begin filing sales and use tax returns. A wholesale merchant who is not required to file a sales and use tax return and who, on only one occasion within a twelve-month period, either makes taxable sales to users, consumers, or non-registered merchants or makes purchases subject to use tax must file a return for that month only and pay the tax due within 20 days after the end of the month in which the sale or purchase was made.
