Beginning January 1, 2013, certain franchise & excise tax, certain sales & use tax returns, and all professional privilege tax returns must be filed electronically pursuant to Public Chapter 657 (2012), which states "The commissioner is authorized to require that any return, report, claim, statement, application, or other document filed with the department, including any payment or remittance that accompanies such document, be submitted electronically in a manner approved by the commissioner beginning no sooner than ninety days after the commissioner has certified that a system is in place for the electronic submission of such document or payment." This notice serves as such certification.
Note: This requirement is in addition to those previously identified sales and use tax accounts that are currently required to file electronically.
The Department of Revenue now offers an online video with step-by-step instructions on how to register for electronic filing. You can also view a printed guide of instructions by downloading the Registering For Electronic Filing user guide.
The details for filing electronic returns are listed below. Regardless of which electronic filing option you choose, tax payments must be made by Electronic Funds Transfer (EFT).
Franchise & Excise Tax: Effective January 1, 2013, all franchise & excise tax returns prepared using a software program certified by the Department of Revenue must be filed electronically. Click here for more information on filing franchise & excise tax returns electronically.
Sales & Use Tax: Effective January 1, 2013, the Department of Revenue is lowering the sales tax electronic filing threshold to $500. All sales tax taxpayers with an average tax liability of $500 or more must file their sales & use tax return electronically. Information on filing electronically can be found by clicking here.
Professional Privilege Tax: All professional privilege tax returns filed on or after January 1, 2013, must be filed electronically. Professional privilege tax returns can be filed either by individuals, or by companies who file and pay for multiple individuals. For a step-by-step guide to electronically file an individual professional privilege tax return, click here. If you are a company filing and paying for multiple individuals, click here.
These new requirements will permit us to process your returns and payments more timely and efficiently at a cost savings to the state. Should you have additional questions, feel free to contact our Electronic Commerce Unit at (866) 368-6374 for in-state calls or (615) 253-0704 for local or out-of-state calls.