Suppose you’re registered for sales tax in a jurisdiction because you have established sales tax nexus. For various reasons though, you don’t have any sales tax to remit. You may think that because you haven’t collected any sales tax, you have no return to file.
Wrong. Most states in which you’re registered want to hear from you even if you don’t have any sales tax to remit.
- Where you must file
Source: www.taxconnex.com
