Quarterly Sales Tax filers will be required to file and pay Retail Sales and Use Tax (ST-9 and ST-9CO) electronically beginning with the July - September 2013 return, due October 20, 2013.  Taxpayers who are unable to file and pay electronically by the effective date may request a hardship waiver.

Please review the Department's various electronic filing options for submitting return and payment information now before the requirement goes into effect. Returns and payments can be filed electronically using eForms, Business iFile or Web Upload.