12 CSR 10-104.050 - Sales and Use Tax Return - Electronic Filing Requirement and Waiver
PURPOSE: This rule provides guidance for the efficient and accurate filing of sales and use tax returns, resulting in expedited sales and use tax distributions to local jurisdictions.
(1) Filers
with fewer than three (3) registered business locations from which sales are
made or orders are fulfilled must file a return with the director indicating
their tax liability, using either paper forms or electronic methods approved by
the director.
(2) Filers with three
(3) or more registered business locations from which sales are made or orders
are fulfilled must file a return with the director indicating their tax
liability, using the electronic methods approved by the director, unless they
have received written confirmation from the director that the filer is exempt.
(A) The director may grant an exemption to
the electronic filing requirement. Reasons for the exemption will be limited
to-
1. The filer does not possess a
computer;
2. The filer has internet
connectivity issues;
3. The filer
is closing the business; or
4. The
filer requests an exemption from this requirement from the director for any
reason that the director deems reasonable.
Notes
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PURPOSE: This rule provides guidance for the efficient and accurate filing of sales and use tax returns, resulting in expedited sales and use tax distributions to local jurisdictions.
(1) Filers with fewer than three (3) registered business locations from which sales are made or orders are fulfilled must file a return with the director indicating their tax liability, using either paper forms or electronic methods approved by the director.
(2) Filers with three (3) or more registered business locations from which sales are made or orders are fulfilled must file a return with the director indicating their tax liability, using the electronic methods approved by the director, unless they have received written confirmation from the director that the filer is exempt.
(A) The director may grant an exemption to the electronic filing requirement. Reasons for the exemption will be limited to-
1. The filer does not possess a computer;
2. The filer has internet connectivity issues;
3. The filer is closing the business; or
4. The filer requests an exemption from this requirement from the director for any reason that the director deems reasonable.