Filing Requirement Clarifications

Please ensure that all invoices to retailers dated within the month or quarter are included in the amounts uploaded by the 25th of the month following the reporting period. Please make sure that you do not cut off the month or quarter prematurely and upload end of month or quarter invoices at a later time.

Information in the reports can be by invoice or summarized by amount purchased for the period per category.

Categories can be summarized into the following:  beer, cigarettes, other tobacco products, food, or non-food.

Using the standardized address from the United States Postal Service in your monthly or quarterly files will allow the Department to better assist you in researching sales and use tax account numbers.