Withholding Tax Corporate Estimated Tax Utility Franchise Tax Utility & Liquor Sales & Use Tax Piped Natural Gas Tax Alcoholic Beverage Taxes Sales & Use Tax - Semimonthly filers only Machinery, Equipment, & Manufacturing Fuel Streamlined Sales Tax Tobacco Products Taxes - Cigarette and Other Tobacco Products Motor Fuels Taxes - excluding Highway Use Tax Insurance Premium Taxes

EFT Information Booklet Form EFT-100 (EFTAuthorization Agreement)

Mandatory Participation
The Department will determine whether a taxpayer is subject to the EFT requirement by reviewing tax payment histories for a twelve month period on a tax by tax basis. Once the mandatory requirement is determined, taxpayers are notified by the Department. If a taxpayer is required to begin paying electronically for a particular tax type, the taxpayer is required to do so for a minimum of one year until released by the Department. (An exception to this is Corporate Income taxpayers. A corporation that is required under federal code to pay its Federal-estimated corporate income tax electronically must also pay its State- estimated corporate income tax electronically to the Department of Revenue. These corporations may not be identifiable by the Department for notification).

Voluntary Participation
A taxpayer may enroll on a voluntary basis to remit tax payments electronically for any of the tax schedules listed above. Taxpayers electing to participate in the EFT Program must do so for a minimum of twelve months.

ACH Debit Method
Taxpayers choosing this method authorize the Department to place debit entries against the bank account the taxpayer has designated to be debited. In other words, you authorize the Department to electronically debit a designated bank account. Taxpayers choosing this method will be furnished the necessary instructions to complete the ACH debit transactions.

ACH Credit Method
Taxpayers choosing this method elect to originate transactions through their financial institution. In other words, you initiate the transfer of funds to the Department from/with your financial institution. Taxpayers should first contact their financial institution to confirm they offer ACH Credit origination services and any associated costs. Taxpayers choosing this method will be provided with the documentation for making the payment in the proper format.

Enrollment Process
Taxpayers choosing to enroll in the EFT program using either the ACH Debit or ACH Credit method must complete form EFT-100 Electronic Funds Transfer Authorization Agreement. If you are registered as a streamlined sales taxpayer and would like to pay by the ACH Credit method you must complete form EFT-100S Electronic Funds Transfer Authorization Agreement for Streamlined Sales Tax.

Questions about EFT
If you need assistance with Electronic Funds Transfer, please contact the EFT Unit at 1-877-308-9103 Option 2, Option 1, and Option 1 again.

If you need assistance with our online bank draft or credit/debit card payment methods, please call 1-877-308-9103 Option 1.

Assistance is available between the hours of 8:00 a.m to 5:00 p.m. EST, Monday through Friday excluding holidays.

Last modified on: 07/10/08 09:44:08 AM.