A new owner must obtain his own Account ID number. Complete and submit the out of business notification form included with the coupon book of report forms. Returns are due on or before the 15th of the month following the end of the month or calendar quarter. When the date on which a return is required to be filed falls on either a Saturday, Sunday, or legal holiday, the return is due on the next business day. Penalty and interest is not due but the return must be filed.
Interest is due on the amount of tax due from the date the tax was due until it is paid.
A coupon book of preprinted forms is automatically forwarded upon issuance of a new Account ID number and replacement books are issued annually to registered taxpayers. A blank sales and use tax report form can be obtained on-line or by mail under the Tax Forms and Publications Section. Forms can also be obtained by contacting a local office of the Department. A blank sales and use tax report form can be obtained on-line or by mail under the Tax Forms and Publications Section. Forms can also be obtained by contacting a local office of the Department.