ST-12

Line 18. Total sales tax:

Fill in the amount from line 17.

Line 19. Discount

For taxes payable on or after October 1, 2023, the retailer’s discount is computed as follows:

• If line 18 is $0 to $10, the discount is the amount on line 18.
• If the amount on line 18 is $10 to $1,333, the discount is $10.
• If the amount on line 18 is greater than $1,333, the discount is the amount on line 18 times .0075, but not exceeding $8,000.

For taxes payable on or prior to September 30, 2023, the retailer’s discount is computed as follows:

• If line 18 is $0 to $10, the discount is the amount on line 18.
• If the amount on line 18 is $10 to $2,000, the discount is $10.
• If the amount on line 18 is greater than $2,000, the discount is the amount on line 18 times .005, but not exceeding $1,000.

The discount is allowed on timely reported sales tax if paid by the due date or before the expiration of any extension period, if one has been granted. A return that is mailed is considered timely filed and the tax timely paid only when all of the following conditions are met: it is mailed in a properly addressed envelope with sufficient postage; the envelope is postmarked on or before the due date; and it is received by the department 5 days or less after the due date.

Line 20. Net sales tax

Subtract line 19 from line 18 and enter the result