Vendor's Use Tax and Consumer's Use Tax Information

The Department is in the beginning phases of developing electronic filing for sales and use tax. We are also making changes to our paper return process that will reduce the amount of paper we send to use tax accounts for each filing period. As a result, we are making significant changes to the use tax return that will be phased in over the next couple of months, starting with this November 2010 return. Those phases are:

November and December 2010 - Vendor’s Use Tax

Taxpayers filing vendor’s use tax will notice that for most accounts, only those locations/jurisdictions for which figures have been historically filed are listed on the return.

November and December 2010 - Consumer’s Use Tax

Taxpayers registered to file only consumer’s use tax will notice no change to your return in November and December.

January 2011

The use tax return will no longer be a combined consumer’s and vendor’s use tax return. Taxpayers filing consumer’s use tax only will receive a consumer’s use tax return. Taxpayers filing vendor’s use tax only will receive a vendor’s use tax return. Taxpayers filing both vendor’s use tax and consumer’s use tax will receive a separate vendor’s use tax return and a separate consumer’s use tax return.

Check here for instructions on completing the new Vendor's Use Tax Return for periods beginning January 1, 2011.

Check here for instructions on completing the new Consumer's Use Tax Return for periods beginning January 1, 2011.