Who is required to pay tax electronically and for how long?
The following taxpayers are obligated to pay tax 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). To determine the obligation, multiple accounts associated with the same federal identification number are treated as one. • 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 • Terminal Suppliers, Wholesalers of Fuel/Importers, Blenders/Retailers of Altrnative Fuel, Terminal Operators, Petroleum Carriers, and Exporters.
The following taxpayers are obligated to pay tax 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). To determine the obligation, multiple accounts associated with the same federal identification number are treated as one. • 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 • Terminal Suppliers, Wholesalers of Fuel/Importers, Blenders/Retailers of Altrnative Fuel, Terminal Operators, Petroleum Carriers, and Exporters. • 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 Taxpayers who are required to pay tax electronically must do so for the entire calend
