Who can file a Simplified Electronic Return (SER)?
Answer:  Any seller registered with a Streamlined full member state may file a SER.  This includes sellers registered directly with a state or sellers registered through the Streamlined Sales Tax Registration System.

Prior to filing a SER, you must contact the state for instructions. The state may require you to test the transmission. You must use the SCHEMA for the SER which is located on the Streamlined Technology page.

Certified Services Providers (CSP) are required to file SERs for sellers that contract for the CSP’s services.

Sellers that use a Certified Automated System (CAS) are required to file using a SER.