Who is required to complete the application for tax registration?
You should complete the Application for Tax Registration if any of the following apply: o You are a new employer required to withhold income and unemployment taxes and you have not registered before o You have a new business in which you make retail sales of tangible personal property or taxable services and you have not registered before o You have a new business in which you import, export, sell or distribute gasoline or other motor fuels and you have not registered before o You have a new or old business in which you sell or distribute cigarettes, tobacco products, mahogany quahogs, potatoes or blueberries and you have not registered before or must renew your license annually o You are required to pay tax electronically or you elect to pay electronically although not required to do so and you want to use the ACH Debit telephone payment system or the ACH Credit payment method. An Electronic Funds Transfer application is not required if you are filing and paying using the debit option
