Forms are available at all One-Stop locations or you may phone a location and have the form mailed to you. Click HERE for telephone numbers of the location nearest you. Due dates for sales tax returns are based upon the previous year's tax liability. However, new businesses that do not have prior financial records to accurately estimate sales and use tax liability, may automatically be set up on a quarterly basis. The Tax Commission will notify businesses in writing if filing status is changed.
Returns are due on the last day of the month following the month, quarter, or calendar year end.
If the due date falls on a Saturday, Sunday, or legal holiday, the due date is the next business working day. Every person responsible for the collection of sales and use tax must file their returns with the Tax Commission on a timely basis whether or not sales tax was due for that month, quarter, or year. If you ceased doing business, but failed to notify the Tax Commission your account will remain active. You must contact the Tax Commission to close your account. If you change ownership, business name, or location, you must notify the Tax Commission as soon as possible to alleviate any problems that will effect the billing cycle of your account.