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If I didn't collect sales tax this month do I still have to file a Sales/Use Tax Return?

Full Question: If I didn't collect sales tax this month do I still have to file a Sales/Use Tax Return?

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Answer:

Diane Yetter photoGenerally, taxpayers are required to file tax returns on the frequency defined by the Department of Revenue on their account. Returns are required to be filed on the stated frequency even if no liability exists. The state of Massachusetts requires all zero tax due returns to be filed electronically. Per Technical Information Release 04-30: Electronic Filing of Wage Withholding, Room Occupancy Excise, and Sales and Use Tax Returns with Zero Tax Due. TIR 03-11 announced that, as of July 1, 2003, any filing entity that remits wage withholding under chapter 62B, state and local room occupancy excise under chapter 64G, or sales and use taxes under chapters 64H and 64I, including sales taxes imposed on meals and telecommunications services, must submit returns by electronic means if the filing entity files a return or document but owes no tax. This requirement can be met by any acceptable means of electronic filing, including telephone filing. This requirement applies to all filing entities remitting returns for the listed taxes, including third party bulk filers, regardless of the dollar amount of their annual tax liability.

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