No Sales Tax Collected
You must file a sales tax return every period, even if no tax has been collected or no tax is due. Failure to file will result in estimated tax bills. If you do not file the required returns, the department will close your account and your sales tax license will no longer be valid. Zero returns can be filed online. Any license account, exclusive of wholesale accounts, that shows no sales tax remitted for any period of 12 consecutive months will be closed automatically by the department. Such inactivity is considered evidence that the licensee is not in the business of selling at retail.
If there is no tax to report, you can file a zero return through our Revenue Online service. When filing a zero return through Revenue Online you will first need to request a Letter ID number to be mailed to the address we have on your account. Then use the Letter ID number in the sign up process. If you have a recent return that has an amount (not zero) in the Gross Sales and service line, you may use that amount instead of a Letter ID number.
If you cannot use Revenue Online, file the information for the zero return on the Retail Sales Tax Return (DR 0100).