What is a Simplified Electronic Return (SER)?
Answer: A simplified electronic return (SER) is a uniform, electronically filed return that all Streamlined full member states accept. States may only require a single tax return for each tax period for each seller. Taxes for all taxing jurisdictions within the state are reported on a single SER.
Each state also has its own electronic filing system. Sellers, other than sellers using a CSP or CAS, may file using either the SER or the states own electronic filing system.