Who can use the Combined Report System (CRS)?
Eligible taxpayers include: • Any person or business who files a CRS-1 Form to report any of the following taxes: • gross receipts tax; • compensating tax;- withholding tax; • governmental gross receipts tax; • leased vehicle gross receipts tax, or • leased vehicle surcharge; • Anyone who can be reached by phone and e-mail;- Anyone who is a monthly, quarterly, or semi-annual filer, and • Anyone who is filing any tax amount including zero. A taxpayer who is not eligible is any person or business who is: • a 13-month filer; • reporting early for a period which has not yet closed; or • claiming a business tax credit (such as the investment tax credit, capital equipment tax credit, technology jobs tax credit, rural jobs tax credit).
