IMPORTANT UPDATE: Filing and Payment Dates for Sales and Use Taxes Pursuant to recently enacted legislation, the due dates for filing and paying sales and use taxes have been changed from the last day of the month to the 20th day of the month following the end of the applicable monthly or quarterly period. As announced in Special Notice 2014(3), 2014 Legislative Changes to the Sales and Use Taxes, Room Occupancy Tax, Prepaid Wireless E 9-1-1 Fee and Admissions Tax, the implementation of the changes in the due dates will take effect in 2015. Please be advised that additional guidance regarding these changes will be issued in November.
Regarding mandatory e-filing for 1040ES as well as Annual Sales tax filing
“Recognizing the potential inconvenience for taxpayers at this time and limited benefit to the state, DRS has determined that (1) individuals will NOT be required to make estimated income tax payments electronically and (2) annual sales tax filers will NOT be required to file or make payments electronically. Taxpayers are still urged to take advantage of the ease, speed and certainty of filing and paying taxes through the DRS on-line Taxpayer Service Center (TSC) or by phone through Telefile.”