Businesses with combined annual withholding, sales/use (including sales taxes on meals and telecommunications services) and room occupancy tax liabilities of $5,000 or more must file these returns and make payments by electronic means. New businesses that register must file and pay the listed taxes electronically regardless of the amount of their annual tax liability. Additionally, third party bulk filers must file and pay withholding taxes electronically. For additional information, refer to Technical Information Release TIR 10-18.
Note: The ST-9 series of sales and use tax returns have been consolidated into a new ST-9, Sales and Use Tax Return. Also, the STS series of sales and use tax on services returns have been consolidated into a new STS, Sales and Use Tax on Services Return. The annual/quarterly/monthly filing and payment requirements for these returns have NOT changed however.