The sales tax license information must be updated whenever a different person assumes responsibility for filing returns. Once a license has been issued, preprinted personalized returns will be mailed approximately four weeks before the return is due. However, if returns are not received, you are responsible for obtaining blank return forms and filing by the due date, even if no tax is due for the period. Tax licenses are not transferable. Filing Requirements Filing periods are determined by the Tax Commission.
Returns are due on the last day of the month following the end of the filing period.
A tax return must be filed whether or not tax is due for a particular period. Tax records are subject to audit by a Tax Commission representative. Persons other than state entities who file monthly are entitled to a vendor discount equal to 1.5 percent of the state tax and 1 percent of the local, transit district, and highways taxes. A work sheet for calculating the vendor discount is provided with the return. If returns are filed late or if taxes are not paid in full when due, the vendor discount described above will not apply.