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State returns information for Returns for Accountants

This article applies to:Avalara Returns for Accountants

After you've prepared a return in Returns for Accountants, it's time to file the return. Many returns can be filed electronically directly from Returns for Accountants. If a return can't be filed from Returns for Accountants, you'll need to file on the taxing authority website or print and mail a paper copy of the return.

Filing methods

  • File electronically in Returns for Accountants: These returns can be prepared and filed directly from Returns for Accountants. This is generally the best option, if it's available.
  • Manual web file: Download a PDF copy of the prepared return and use it as a reference to file the return via the taxing authority website.
    Some taxing authority websites allow you to save time by uploading an Electronic Data Interchange (EDI) file that includes the full return details. If this is supported, be sure to download the EDI file from Returns for Accountants. 
  • File a paper return: Print a paper copy of the return and mail it to the taxing authority. This is a good option if you're not able to sign in to the client's account on the taxing authority website, although some taxing authorities impose penalties on paper returns. 

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Tax types

Many states allow all sales and use tax to be reported on a single return, but some states have separate returns for different tax types. Refer to the Tax types column to see which tax types are reported on each return.

  • Sales tax: Calculated on all intrastate transactions (where the origin and destination addresses are in the same state). If your client's nexus tax type is set to Sales tax only, interstate transactions are also calculated as sales tax.
  • Sellers use tax: Calculated on interstate transactions (where the origin and destination addresses are in different states), if your client's nexus tax type is set to Sales or sellers use tax.
  • Consumer use tax: Self-assessed use tax, calculated on purchase invoice and inventory transfer invoice document types.

Form logic

Returns for Accountants includes calculation logic that helps to save you time as you prepare returns by automatically calculating amounts based on your client's transaction data or adjustments you make to the return. There are a few different types of this calculation logic, and knowing this ahead of time can help to make sure you know which amounts you need to know before you begin preparing a return:

  • Tax up: The tax amount is used to calculate the taxable sales and gross sales. Make sure you know the correct tax amount before you begin preparing the return.
  • Gross down: The gross sales amount is used to calculate the total tax due. Make sure you know the correct gross sales amount before you begin preparing the return.
  • Mixed: The return uses a mix of tax up and gross down logic, which means that you must enter both the gross sales and total tax amounts.

Returns available in Returns for Accountants

The following returns can be prepared in Returns for Accountants. Many of these returns can also be filed directly from Returns for Accountants, but be sure to check the supported filing methods for each return. Select a return form number in the Form column to see a guide to scheduling, preparing, and filing the return.

In some states, your clients may also be required to file local returns or remit tax prepayments. Review the guides to local returns and prepayments for more information.

Note: To know the processing time for the forms mentioned in the following table, see Processing time for electronically-filed returns.

State Form Description Tax types Form logic Due date File electronically in Returns for Accountants EDI supported Select this return if your client:
AK AK Remote Sellers Remote sellers tax return
  • Sales tax
  • Sellers use tax
Tax up End of month (EOM) No Yes Is registered as a remote seller via the Alaska Remote Seller Sales Tax Commission
AL AL 2100 Sales tax return Sales tax Gross down 20th No No Is registered to collect sales tax
AL AL 2105 Sales tax return with estimated payment Sales tax Tax up 20th No No
  • Is registered to collect sales tax
  • Is required to make an estimated prepayment
AL AL 2610 Consumers use tax return Consumer use tax Tax up 20th No No Is registered to collect consumers use tax
AL AL 2620 Sellers use tax return
  • Sales tax
  • Sellers use tax
Tax up 20th No No Is registered to collect sellers use tax
AL AL 2630 Simplified sellers use tax return
  • Sales tax
  • Sellers use tax
Tax up 20th No No Is registered to collect the flat 8% Simplified Sellers Use Tax (SSUT) rate
AL AL 9501 State-administered local tax return (Must add non-state administered local tax forms separately
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Tax up 20th No Yes Is registered to collect tax for state-administered local jurisdictions, or home rule jurisdictions that are also reported on the AL9501 return
AR AR ET1 Excise tax return
  • Sales tax
  • Sellers use tax
Gross down 20th Yes Yes Is registered to collect sales and use tax in Arkansas
AZ AZ TPT2 Transaction privilege, use, and severance tax return
  • Sales tax
  • Sellers use tax
Gross down 20th Yes Yes Is registered to collect transaction privilege tax in Arizona
State Form Description Tax types Form logic Due date File electronically in Returns for Accountants EDI supported Select this return if your client:
CA CA CDTFA 401 A2 State, local, and district sales and use tax return
  • Sales tax
  • Sellers use tax
Gross down End of month (EOM) Yes Yes Your client doesn't have any locations in California
CA CA CDTFA 401 A2 Outlet State, local, and district sales and use tax return with Schedule C
  • Sales tax
  • Sellers use tax
Gross down End of month (EOM) Yes Yes, but only for local jurisdictions Has one or more locations in California
CO CO DR0100 Retail sales tax return Sales tax Tax up 20th No Yes

Has only one in-state CO location, and doesn't ship to other jurisdictions in CO

CO CO DR0100 for Outlets Retail sales tax return for outlets Sales tax Tax up 20th No Yes

Meets either of the following criteria:

  • Has multiple state-administered Colorado locations,
  • Is an out-of-state sellers that is  registered to collect CO sales tax
CO CO DR0173 Retailer's use tax return Sellers use tax Tax up 20th No No Is registered to collect retailer's use tax
CO CO DR0252 Consumer use tax return Consumer use tax Gross down 20th No No Is required to report consumer use tax
CT CT OS 114 Sales and use tax return
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Gross down End of month (EOM) Yes No Is registered to collect sales and use tax in Connecticut
DC DC FR 800M Monthly sales and use tax return
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Gross down 20th No No Is required to file monthly returns
DC DC FR 800Q Quarterly sales and use tax return
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Gross down 20th No No Is required to file quarterly returns
DC DC FR 800A Annual sales and use tax return
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Gross down 20th No No Is required to file annual returns
State Form Description Tax types Form logic Due date File electronically in Returns for Accountants EDI supported Select this return if your client:
DE DE LM2 9501 Gross receipts tax return - monthly No tax types automatically flow to this return. You must manually enter any tax amounts that need to be reported. Tax up 20th No No Is required to file monthly gross receipts tax returns
DE DE LQ2 9501 Gross receipts tax - quarterly No tax types automatically flow to this return. You must manually enter any tax amounts that need to be reported. Tax up 20th No No Is required to file quarterly gross receipts tax returns
FL FL DR15 Sales and use tax return
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Tax up 20th Yes No

Your client meets either of the following criteria:

  • Is an out-of-state business with no physical locations in Florida, or
  • Has a single physical location in Florida
FL FL DR15CS Sales and use tax return for outlets
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Tax up 20th Yes No Has multiple locations in Florida
GA GA ST3 Schedule for Outlets Sales and use tax report
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Mixed 20th No Yes

Has multiple locations in Georgia

GA GA ST3 Sales Sales and use tax report
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Gross down 20th No Yes

Your client meets either of the following criteria:

  • Is an out-of-state business with no physical locations in Georgia, or
  • Has a single physical location in Georgia
HI HI G 45 General excise/use tax return
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Gross down 20th No No

Is registered to collect general excise tax in Hawaii.

Note: Hawaii requires businesses to file both the HI G45 return and the HI G49 annual reconciliation form.

HI HI G 49 annual reconciliation General excise/use tax annual return and reconciliation
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Gross down End of month (EOM) No No

Is registered to collect general excise tax in Hawaii.

Note: Hawaii requires businesses to file both the HI G45 return and the HI G49 annual reconciliation form.

IA IA 32022 Retailer's use tax return for a single location
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Mixed 20th Yes No Isn't required to report sales broken out by location
IA IA 32022 for Outlets Sales/retailer's use tax return for multiple locations Sales tax Mixed End of month (EOM) Yes No Is required to report sales broken out by location
IA IA Consumer use tax worksheet Consumer use worksheet Consumer use tax Gross down End of month (EOM) Yes No Is required to report consumer's use tax
State Form Description Tax types Form logic Due date File electronically in Returns for Accountants EDI supported Select this return if your client:
ID ID 850 Sales and use tax return
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Gross down 20th No No Is registered to collect sales and use tax in Idaho
IL IL ST1 Single site sales and use tax return
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Tax up 20th Yes No

Meets either of the following criteria:

  • Is an out-of-state business with no locations in IL
  • Has a single location in IL
IN IN ST103 Sales and use tax return
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Gross down 20th Yes No Is registered to collect sales and use tax in Indiana
KS KS CT 10U Consumers' compensating use tax return Consumer use tax Tax up 25th No Yes, but only for local jurisdictions Is registered to report consumer's use tax in Kansas
KS KS CT 9U Retailers' compensation use tax return Sellers use tax Gross down 25th No Yes, but only for local jurisdictions Is registered to collect seller's use tax in Kansas
KS KS ST36 Retailers' sales tax return (long form) Sales tax Gross down 25th No Yes, but only for local jurisdictions Is registered to collect sales tax in Kansas
KY KY 51A102 Sales and use tax worksheet
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Mixed 20th Yes No Is required to file returns on a monthly or quarterly basis
KY KY 51A103 Accelerated sales and use tax worksheet
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Mixed 20th Yes No Is required to file monthly returns and prepayments
KY KY 51A103(O) Consumer's use tax return Consumer use tax Tax up 20th Yes No Is registered to report consumer use tax in Kentucky
LA LA R1029 A Sales tax return
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Gross down 20th Yes No Is registered as an in-state seller to file and remit state-level taxes
LA LA R1031A Direct marketer return for remote sellers
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Tax up 20th Yes No Is registered as a Direct Marketer to file and remit a flat rate of 8.45%
LA LA Remote Sellers Remote sellers sales tax return
  • Sales tax
  • Sellers use tax
Tax up 20th No Yes Is registered as a Remote Seller to file and remit state and local-level taxes
State Form Description Tax types Form logic Due date File electronically in Returns for Accountants EDI supported Select this return if your client:
MA MA ST9 Sales and use tax return
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Gross down 30th No No Is registered to collect sales and use tax in Massachusetts
MD MD 202 Sales and use tax report
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Tax up 20th Yes No Is registered to collect sales and use tax in Maryland
ME ME ST7 Sales and use tax return
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Gross down 15th No No

Meets any of the following criteria:

  • Is registered as an out-of-state seller with no ME locations
  • Has only one ME location
  • Has more than one ME location and files a separate ME ST7 return for each location
ME ME ST7B Consolidated breakdown - sales and use tax
  • Sales tax
  • Sellers use tax
Gross down 15th No No Has more than one ME location and files a consolidated return
ME ME ST-7U Use tax return Consumer use tax Gross down 15th No No Is registered to report consumer's use tax in Maine
MI MI5080SU M / Q sales and use tax return
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Gross down 20th Yes No

Is registered to collect sales and use tax in Michigan.

Note: Michigan requires businesses to file both the MI 5080SU return and the MI 5081 annual reconciliation form.

MI MI 5081 Annual sales tax Sales, use, and withholding taxes annual return
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Gross down 20th Yes No

Is registered to collect sales and use tax in Michigan.

Note: Michigan requires businesses to file both the MI 5080SU return and the MI 5081 annual reconciliation form.

MN MN PV49 Sales and use tax worksheet
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Gross down 20th Yes No

Meets either of the following criteria:

  • Is an out-of-state business with no locations in MN
  • Has multiple locations in MN, and is required to file a separate return for each location. In this case, make sure to set up a separate MN PV49 filing calendar for each location.
MN MN ST1 Consolidated Consolidated sales and use tax worksheet
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Gross down 20th No Yes Has multiple MN locations, and files a consolidated return
MO MO 531 Sales tax return Sales tax Tax up 20th No Yes Is registered to report sales tax in Missouri
MO MO 53C Consumer's use tax return Consumer use tax Tax up 20th No Yes Is registered to report consumer's use tax in Missouri
MO MO 53V Vendor's use tax return Sellers use tax Tax up 20th No Yes Is registered to report seller's use tax in Missouri
State Form Description Tax types Form logic Due date File electronically in Returns for Accountants EDI supported Select this return if your client:
MS MS 72010 Sales tax return Sales tax Gross down 20th No No

Meets either of the following criteria:

  • Is an out-of-state business with no locations in MS
  • Has a single location in MS
MS MS 72110015 Seller's use and consumer's use tax return
  • Sellers use tax
  • Consumer use tax
Gross down 20th No No Is registered to report seller's use tax or consumer's use tax in MS
NC NC E500 E536 Sales and use tax return
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Gross down 20th Yes No Is registered to collect sales and use tax in North Carolina
ND ND ST1 Sales, use, and gross receipts tax
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Gross down End of month (EOM) Yes Yes Is registered to collect sales and use tax in North Dakota
NE NE Form 10 Combined Nebraska and local sales and use tax return with Schedule II
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Gross down 20th Yes No Is registered to collect sales and use tax in Nebraska
NJ NJ ST50 Sales and use tax quarterly return
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Tax up 20th Yes No Is registered to collect sales and use tax in New Jersey
NJ NJ ST51 Sales and use tax monthly remittance
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Gross down 20th Yes No Is required to make prepayments
NJ NJ UZ50 Combined sales and use tax/Urban Enterprise Zones
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Gross down 20th Yes No Is registered to collect sales and use tax in New Jersey, and has liability to report for an Urban Enterprise Zone
NM NM TRD 41412 Compensating tax return
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Gross down 25th No No Is registered to collect sales and use tax in New Mexico
NM NM TRD 41413 Gross Receipts Tax Return
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Gross down 25th No No Is registered to collect sales and use tax in New Mexico
NV NV TXR01 Combined sales and use tax return
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Tax up End of month (EOM) Yes No Is registered to collect sales and use tax in Nevada
NV NVTXR02 Consumer use tax return Consumer use tax Tax up End of month (EOM) Yes No Is registered to report consumer's use tax in Nevada
State Form Description Tax types Form logic Due date File electronically in Returns for Accountants EDI supported Select this return if your client:
NY NY ST809 Sales tax return
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Gross down 20th No Yes

Is required to file part-quarterly (monthly) prepayments, and isn't required to make NY PrompTax prepayments.

This is the part-quarterly (monthly) prepayment return. If your client files this return, make sure you've also set up the NY ST810 return.

NY NY ST810 Sales tax return for part-quarterly (monthly) filers
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Tax up 20th No Yes

Is required to file quarterly returns and make prepayments.

This is the quarterly return. If your client files the NY ST810 return, make sure to also set up either the NY ST809 return or the NY PrompTax prepayment form.

NY NY ST100 Sales tax return
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Tax up 20th No Yes Is required to file quarterly returns, and isn't required to file part-quarterly (monthly) returns
NY NY ST101 State and local annual sales return
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Tax up 20th No Yes Is required to file annual returns
OH OH UST 1 Universal Ohio state, county, and transit sales tax return
  • Sales tax
  • Sellers use tax
Tax up 23rd Yes, but only for monthly returns No Is registered to collect sales and use tax in Ohio
OH OH UUT 1 Universal use tax return Consumer use tax Gross down 23rd Yes, but only for monthly return No Is registered to report consumer's use tax in Ohio
OK OK SCU 20004 20041 Consumer use tax return Consumer use tax Tax up 20th No Yes, but only for local jurisdictions Is registered to report consumer's use tax in Oklahoma
OK OK STS 20002 20021 Sales tax return
  • Sales tax
  • Consumer use tax
Gross down 20th Yes Yes, but only for local jurisdictions Is registered to collect sales tax in Oklahoma
OK OK SVU 20005A 20051 Vendor's use tax return Sellers use tax Gross down 20th Yes Yes, but only for local jurisdictions Is registered to collect seller's use tax in Oklahoma
PA PA PA-1 PA Use tax return Consumer use tax Gross down 20th No No Is registered to report consumer's use tax in Pennsylvania
PA PA PA3R Sales, use, and hotel occupancy tax return
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Gross down 20th No No Is registered to collect sales and use tax in Pennsylvania
State Form Description Tax types Form logic Due date File electronically in Returns for Accountants EDI supported Select this return if your client:
PR PRPUERTORICO State return with municipal taxes reported on the state return (typical for taxpayers with no physical presence in Puerto Rico)
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Tax up 20th No No

Meets either of the following criteria:

  • Is registered as an out-of-state seller and has no locations in PR
  • Has only one location in PR
PR PRPUERTORICOPHYSICALLOCATIONS State return for taxpayers reporting municipal taxes separately (typical for taxpayers with physical presence in Puerto Rico)
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Tax up 20th No No Has multiple locations in PR
RI RI T204R Annual Sales and use tax - annual reconciliation
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Gross down 20th Yes No

Is registered to collect sales and use tax in RI

Note: Some businesses are also required to file the RI T204M or RI T204Q prepayment forms

RI RI T204M Sales and use tax return monthly
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Gross down 20th No No Is required to make monthly prepayments
RI RI T204Q Sales and use tax return quarterly
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Gross down 20th No No Is required to make quarterly prepayments
SC SC ST3 State sales and use tax return
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Gross down 20th Yes No Is registered to collect sales and use tax in South Carolina
SD SD 2032 Sales and use tax return
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Gross down 20th Yes Yes Is registered to collect sales and use tax in South Dakota
TN TN SLS 450 State and local sales and use tax return
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Mixed 20th Yes No

Meets either of the following criteria:

  • Is an out-of-state business with no locations in TN
  • Has a single location in TN, and no sales originating from out of state
TN TN SLS 450 CS State and local sales and use tax return - for outlets
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Mixed 20th Yes No Has more than one location registered with the Tennessee Department of Revenue
TX TX 01114 01115 01116 (Outlets) Sales and use tax return for outlet reporting
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Tax up 20th No Yes

Has more than one physical location registered with the state

TX TX 01114 01116 (State return) Sales and use tax return
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Gross down 20th No Yes

Meets either of the following criteria:

  • Has no physical locations registered with the state
  • Has one physical location registered with the state
UT UT TC62 Multi Location Sales and use tax return
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Tax up End of month (EOM) Yes Yes Is registered to collect sales and use tax in Utah
State Form Description Tax types Form logic Due date File electronically in Returns for Accountants EDI supported Select this return if your client:
VA VA ST7 Consumer's use tax return Consumer use tax Mixed 20th No No Is registered to report consumer's use tax in VA
VA VA ST8 Out-of-state dealer's sales and use tax return
  • Sellers use tax
  • Consumer use tax
Mixed 20th No Yes Is registered to report out-of-state dealer's use tax
VA VA ST9 Retail sales and use tax return
  • Sales tax
  • Consumer use tax
Mixed 20th No Yes Is registered to report in-state retail sales and use tax
VT VT SU451 State sales and use tax return for a single location
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Tax up 25th No No

Meets either of the following criteria:

  • Is registered as an out-of-state seller and has no locations in VT
  • Has only one location in VT, and sells exclusively at that location
VT VT SU451 Multiple Locations State sales and use tax return for multiple locations
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Tax up 25th No No Has multiple VT locations
WA WA Multipurpose Sales Multi-purpose combined excise tax return for non-Streamlined Sales Tax customers
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Gross down 25th No Yes Is registered to collect sales and use tax in Washington, and doesn't participate in the Streamlined Sales Tax program
WA WA BO Combined Excise Monthly excise tax form for companies participating in Streamlined Sales Tax only
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Gross down 25th No Yes Participates in the Streamlined Sales Tax program. This return is used to report only business & occupation (B&O) tax.
WI WI ST12 CT Sales and use tax return (state, county, stadium sales and use tax)
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Tax up 20th Yes No Is registered to collect sales and use tax in Wisconsin
WV WV CST200 CU Combined sales and use tax return
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Tax up 20th Yes No Is registered to collect sales and use tax in West Virginia
WY WY Form 421 Sales and use tax for annual vendors
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Mixed 15th No No Is required to file returns annually
WY WY Form 41 Sales and use tax return for licensed vendors
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Mixed 15th Yes No Is required to file returns on a monthly or quarterly basis
WY WY Form 43 Sales tax return for occasional vendors
  • Sales tax
  • Sellers use tax
  • Consumer use tax
Mixed 15th Yes No Is required to file returns only when they have liability

 

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