Your sales and use tax return is a summary of your business activity, including:
nontaxable and exempt sales;
purchases or uses subject to tax;
credits you are claiming on the return;
sales tax, use tax, and any special taxes you collected or were required to collect; and
current information regarding your business.
How frequently you must file sales tax returns depends on the amount of your taxable sales (and purchases subject to use tax), or the amount of tax due. Even if your business did not make any taxable sales or purchases during the reporting period, you must file your sales and use tax return by the due date.