Following Governor Reynolds’s signature of Senate File 2367, the Department released updated guidance as it relates to Sales and Use Tax Permit, Return Filing, and Payment Changes. Changes to sales and use tax permit registration, return filing, and tax payment take effect July 1, 2022. These changes include:
- Taxpayers will report sales and use tax on the same return and will only need one permit for both sales and use tax.
- Taxpayers will either file and pay monthly or annually, depending on the amount of tax collected.
- Monthly returns must be filed and tax must be paid electronically.
- Semimonthly deposit payments are no longer required.
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