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.