ST-8 and ST-9

Dealer Discount:

A dealer discount may be taken only if the return and payment are submitted by the due date. Any dealer whose average monthly sales tax liability exceeds $20,000 is not eligible for the discount. All other dealers must use the dealer discount chart below to determine the dealer discount RATE. The taxable sales on Line 4 is used to determine the RATE ONLY. The dealer discount is calculated by multiplying the state tax on Line 6, Column B by the dealer discount rate following Step 2 below.

Step 1 - Determine Monthly Taxable Sales and Dealer Discount Rate(s)

• Use taxable sales on Line 4 to determine the dealer discount rate(s).
• If you file more than one return, use the total of taxable sales from all locations.
• If you file on a quarterly basis, divide the taxable sales for all locations by 3 to determine monthly taxable sales