Filing Requirements FAQ
Do I have to file a return? What if I do not owe any tax?
If you are registered to pay a tax, you must file a return within your established filing frequency, even if no tax is due.
What is the definition of a "tax year"?
A tax year for sales and use tax is defined as a calendar year: January 1 through December 31.
How often do I need to file a tax return for sales, use and withholding taxes?
Sales, Use and Withholding taxes are filed on a monthly, quarterly or annual basis. A filing frequency will be assigned upon a taxpayer's estimated level of activity. After the first tax year of filing, the frequency is determined by a taxpayer's previous tax liability.
I did not file my monthly/quarterly returns. Can I just file the annual return?
No, the purpose of the annual return is to reconcile, balance, and close the tax year - it does not replace monthly/quarterly returns.
When filing my monthly/quarterly return, it is asking me for "gross sales". Is this correct? Does this mean only taxable sales or all sales?
Yes, gross sales include taxable and non-taxable sales. Please refer to Form 5095, Sales, Use and Withholding Monthly/Quarterly and Amended Monthly/Quarterly Worksheet, for assistance in completing the monthly/quarterly return.
I need to amend my sales, use and withholding tax return. What is the process?
You may amend your Sales, Use and Withholding return electronically or via paper. When completing an amended return, only select or complete the taxes you are amending. LEAVE BLANK ANY TAX TYPE THAT IS NOT BEING AMENDED. For your monthly/quarterly return use Form 5092, SUW Taxes Monthly/Quarterly Amended Return. For your annual return use Form 5082, SUW Taxes Amended Annual Return.