A seller who registers with this state is required to file a single sales and use
tax return with the Tax Commissioner for each taxing period.
(b) Due date of return.--
(1) This return shall be due on the twentieth day of the month following the month
in which the transaction subject to tax occurred.
(2) When the due date for a return falls on a Saturday or Sunday or legal holiday,
the return shall be due on the next succeeding business day. If the return is filed in conjunction with a remittance and the remittance cannot
be made pursuant to subdivision (e), section twenty-six of this article, the return
shall be accepted as timely on the same day as the remittance under that subdivision.
(c) Additional information returns.--
The Tax Commissioner shall make available to all sellers, except sellers of products
qualifying for exclusion from the provisions of the agreement, a simplified return
that is filed electronically.
(d) The Tax Commissioner may not require a seller which has indicated at the time
of registration that it anticipates making no sales which would be sourced to this
state to file a return, except that the seller shall lose the exemption upon making
any taxable sales into this state and shall file a return in the month following any
(e) After January 1, 2010, the Tax Commissioner shall give notice to a seller, which
has no legal requirement to register in this state, of a failure to file a required
return and a minimum of thirty days to file thereafter prior to establishing a liability
amount for taxes based solely on the seller's failure to timely file a return: Provided, That the Tax Commissioner may establish a liability amount of taxes based solely
on the seller's failure to timely file a return if such seller has a history of nonfiling
or late filing.
(f) Nothing in this section shall prohibit the Tax Commissioner from allowing additional
return options or the filing of returns less frequently.
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