Effective July 1, 2013, 911 Emergency Surcharge returns and payments must be filed and paid timely by electronic means to receive the administrative fee.
Merchant Credit Card "Swipe Fees" are included in gross receipts
Swipe fees, checkout fees, or surcharges a retailer may charge for a credit card payment are included in the retailers gross receipts and are taxed as follows:
- Sales tax applies when the sale includes products or services subject to sales tax. The tax rate on these charges is the same rate that is charged on the product or service sold.
- Sales tax does not apply when the sale does not include items or services subject to sales tax or the purchaser is exempt from sales tax.
Contractors must include any swipe fees in their gross receipts subject to the contractors’ excise tax.
March 2013 returns can no longer be filed online as of Midnight, Tuesday, April 23, 2013.
The April 2013 returns must be filed on or before Thursday, May 23, 2013.
ACH Debit Payments for March 2013 returns will be withdrawn from your bank Monday, April 29, 2013.