What is Part 2 of the Simplified Electronic Return (SER)?
Answer: Part 2 of the SER contains information relating to exempt sales in that state. Part 2 provides the total amount of exempt sales for the following exemption types: Agriculture, Direct Pay, Government/Exempt Organizations, Manufacturing, Resale, or other. Your state may or may not have each of these exemptions.
States must notify the Governing Board if it requires Part 2 of the SER. Only sellers that have a legal requirement to register in a state are responsible for filing Part 2 of the SER if that state requires require Part 2.
You may file Part 2 of the SER with each SER or once a year with the December SER. If filed with the December return, Part 2 is to include the total for all 12 months of that calendar year.