Which forms need to be filed for sales and use tax

The following Sales and Use Tax forms should be used when filing the respective tax:

• Taxpayers who are liable for the state sales and/or Use Tax only may file Form ST-3.
• Those liable for the maximum tax of ($300) are to file Form ST-455.
• Those liable for the 7% tax on accommodations (hotels, motels, etc.) are to file Form ST-388.
• If a local tax is collected in more than one county or municipality, Form ST-389 (Schedule for Local Taxes) must be completed and attached to Form ST-3, ST-388, ST-455 or whichever is appropriate.