Who is required to file electronically?
The following taxpayers are required to both file and pay electronically: • Businesses or individuals whose sales and use tax and/or solid waste and surcharge liability was $20,000 or more in the prior state fiscal year (July 1 – June 30) • Businesses that file consolidated returns for sales and use tax • Businesses whose communications services tax liability was $20,000 or more in the prior state fiscal year • All fuel tax filers that must report information for tracking fuel movement • Employers that filed unemployment tax for ten or more employees in any quarter of the prior state fiscal year • Any business or individual that filed unemployment tax for 100 or more employers in any quarter of the prior state fiscal year (only required to file electronically) Filers of “zero” tax returns for sales and use, unemployment, fuel, or communications services tax. The Department has been authorized to waive the electronic filing requirement under certain conditions. You will not be required
