State EFT Programs - All Data

Alabama Department of Revenue
Business - All
Janice Lindsey
334-242-1891
[email protected]
EFT RequirementsE-Payment MethodsE-Payment Format
Sales Tax- Liability of $750.00 M e-Check, ACH Debit, ACH Credit, Fed wire, Check 21 TXP
Withholding- Liability of $750.00 per month M ACH Debit, ACH Credit, Fed Wire, Check 21, Credit Cards TXP
Business Privilege/ Corporate- Liability of $750.00 per month M ACH Debit, ACH Credit, Fed Wire, Check 21, Credit Cards TXP
Motor Fuel - All M ACH Debit, ACH Credit, Fed Wire, Check 21, Credit Cards TXP
Oil and Gas - All M ACH Debit, ACH Credit, Fed Wire, Check 21, Credit Cards TXP
Severance- All M ACH Debit, ACH Credit, Fed Wire, Check 21, Credit Cards TXP
Tobacco - All M ACH Debit, ACH Credit, Fed Wire, Check 21, Credit Cards TXP
Wage, Bank Levies [effective, 1qtr 2014] ACH Debit TPP
Alaska Department of Revenue
Matthew Fonder
[email protected]

Johanna Bales
[email protected]

Anna Kim
[email protected]
EFT RequirementsE-Payment MethodsE-Payment Format
Annual tax returns - $150,000 (Effective 9/15/1982) M ACH Debit; Fed wire  
Monthly or quarterly returns - $100,000M ACH Debit, Fed wire  
Arizona Department of Revenue
Lynette M. Nowlan
602-716-6281
[email protected]
EFT RequirementsE-Payment MethodsE-Payment Format
Transaction Privilege Tax - $1M annual liability (Effective 40694) M e-Check, ACH Debit, ACH Credit, Fed wire for emergency situations  
Withholding Tax - $80,000 annual liability M e-Check, ACH Debit, ACH Credit, Fed wire for emergency situations  
Corporate Tax - Estimated Payments if annual liability is $20,000 or more M e-Check, ACH Debit, ACH Credit, Fed wire for emergency situations  
Payroll Service Companies - if the definition of payroll service company is met, all payments for all clients must be made electronically. M e-Check, ACH Debit, ACH Credit, Fed wire for emergency situations  
Arkansas Department of Finance and Administration
 
EFT RequirementsE-Payment MethodsE-Payment Format
     
California State Board of Equalization

eServices
Cristina Sarinana
916-445-3770
[email protected]

Sales & Use Tax
Joy Gonzales-Cabatic
916-324-2305
[email protected]

EFT RequirementsE-Payment MethodsE-Payment Format
Sales & Use Tax $10,000/mo avg (Effective 1/1/2006) M eCheck, ACH Debit, ACH Credit, Fedwire.  
Special Taxes & Fees $20,000/mo avg (Effective 1/1/2001) M Credit Cards are accepted for non-mandated accounts.  
California Franchise Tax Board

Chris Reali
916-845-4445
[email protected]

EFT RequirementsE-Payment MethodsE-Payment Format
     
California Employment Development Department
No Data Available
EFT RequirementsE-Payment MethodsE-Payment Format
     
Colorado Department of Revenue

Business - ALL
Annie Lyons
303-866-4289
[email protected]

EFT Helpline
303-205-8333

EFT RequirementsE-Payment MethodsE-Payment Format
Cigarette/ tobacco – All M ACH Credit, ACH Debit TXP
Fuel Distributors – All M ACH Credit, ACH Debit TXP
Severance Withholding – All M ACH Credit, ACH Debit TXP
Sales Tax – State sales tax liability of $75,000 annual M ACH Credit, ACH Debit, e-check and credit card for some filers TXP
Wage Withholding - tax liability of $50,000 annual M ACH Credit, ACH Debit TXP
Wage, Bank Levies (Effective 1qtr 2014) ACH Credit TPP
Connecticut Department of Revenue Services

Business - ALL
John Howard
860-297-4974
[email protected]

Business - ALL
Jim Annino
860-297-4713
[email protected]

Business - ALL
Jason Purslow
860-297-5979
[email protected]

Business - ALL
Phil Soucy
860-541-7518
[email protected]

EFT RequirementsE-Payment MethodsE-Payment Format
Wage Withholding - $2,000 per year annual liability. (Effective 7/1/2010) M ACH Credit, ACH Debit, Credit card for some taxes, Fedwire TXP
All other business taxes - $4,000 per year annual liability M   TXP
Wage, Bank Levies (Effective 1qtr 2014) ACH Credit TPP
Delaware Division of Revenue
No Data Available
EFT RequirementsE-Payment MethodsE-Payment Format
     
District of Columbia Office of Tax and Revenue

TPP Business
Sylvia M. Magby
202-442-6239
[email protected]

TPP Business
Mizuki Bridges
202-442-6279
[email protected]

TPP Technical
Elizabeth Young
202-478-9153
[email protected]

EFT RequirementsE-Payment MethodsE-Payment Format
Wage Garnishments only (Effective 1qtr 2014) ACH Credit TPP
Wage Withholding (Effective 36892) ACH Credit, ACH Debit, e-Check, credit card TXP
Sales and Use Tax ACH Credit, ACH Debit, e-Check, credit card TXP
Corporate Estimated Payments ACH Credit, ACH Debit, e-Check, credit card TXP
Corporate Extension of Time to File ACH Credit, ACH Debit, e-Check, credit card TXP
Personal Property Payment ACH Credit, ACH Debit, e-Check, credit card TXP
Real Property e-check TXP
Florida Department of Revenue

Bill Ellis
850-717-6491
[email protected]

EFT RequirementsE-Payment MethodsE-Payment Format
Communications services (Effective 1/1/2008) M ACH Credit, ACH Debit  
Gross receipts M ACH Credit, ACH Debit  
Insurance premium M ACH Credit, ACH Debit  
Motor Fuel – all mass transit system providers, local government users of diesel M ACH Credit, ACH Debit  
Motor fuel tax –all wholesalers/importers, petroleum carriers, exporters, blenders/retailers of alternative fuels All licensees M ACH Credit, ACH Debit  
Documentary stamp M ACH Credit, ACH Debit  
Pollutants M ACH Credit, ACH Debit  
Severance M ACH Credit, ACH Debit  
Miami-Dade County Lake Belt Mitigation fee M ACH Credit, ACH Debit  
Corporate income M ACH Debit  
Motor fuel tax – all terminal suppliers and operators M ACH Credit, ACH Debit  
Sales and use M ACH Credit, ACH Debit  
Unemployment Any employer who paid unemployment tax for ten or more employees during any calendar quarter of the prior state fiscal year (July 1 through June 30) M ACH Credit, ACH Debit  
Georgia Department of Revenue

Business
Rebecca Stensland
404-417-6450
[email protected]

Technical
George Wood
404-417-6222
[email protected]

EFT RequirementsE-Payment MethodsE-Payment Format
Sales & Withholding – Business liability of $1,000 due on any one return (Effective 1/1/2011) M ACH Debit, ACH Credit  
Corporate Tax - Business liability of $10,000 due on any one payment (Effective 1/1/1996) M ACH Debit, ACH Credit  
Hawaii Department of Taxation

Technical
David Sharperson
808-587-1763
[email protected]

EFT RequirementsE-Payment MethodsE-Payment Format
Tax liability exceeds $100,000 annually for GE & Use, Transient Accommodations and Rental Motor Vehicle & Tour Surcharge (Effective 1/1/1999) M ACH Debit, ACHCredit, e-Check, Credit Cards  
Employers who are required to pay federal withholding taxes by EFT, will be required to pay state withholding taxes by EFT, effective with respect to wages paid on or after 01/01/2010 (Effective 1/1/2010) M ACH Debit, ACH Credit  
All taxpayer to pay their taxes by EFT when their tax liability for a particular tax exceeds $100,000 in the taxable year for Fuel, Cigarette and Tobacco, Liquor, Franchise and Public Service Compnay Taxes M `  
Idaho State Tax Commission

Julie Smith
208-334-7528
[email protected]

EFT RequirementsE-Payment MethodsE-Payment Format
Any tax liability over $100,000 must be remitted Electronically except Individual Income Tax (Effective 1999) M ACH Debit, ACHCredit, e-Check, Credit Cards  
Illinois Department of Revenue

Gary Miller
217-524-4760
[email protected]

EFT RequirementsE-Payment MethodsE-Payment Format
Withholding $12,000 annual liability (Effective 1/1/2011) M ACH Debit, ACH Credit  
Telecom $12,000 annual liability M ACH Debit, ACH Credit  
Individual Income Tax $200,00 annual liability M ACH Debit, ACH Credit, Credit Card  
All other taxes $20,000 annual liability (Effective 10/1/2010) M ACH Debit, ACH Credit  
Indiana Department of Revenue

Technical
Sandy Mowery
317-233-1853
[email protected]

Business
Elaine Honan
317-232-3356
[email protected]

EFT RequirementsE-Payment MethodsE-Payment Format
Sales Tax avg tax liability exceeds $5000 (Effective 7/1/2010) M ACH Debit, ACH Credit, Credit Card  
Streamlined Sales Tax - Model 1, 2 and 3 taxpayers are all required . Model "Other" legally required to file in Indiana if the avg monthly sales tax exceeds $10,000. Model "Other" voluntary are if the annual sales tax collections exceed $30,000 M ACH Debit, ACH Credit  
Withholding Tax avg monthly liability exceeds $5000 M ACH Debit, ACH Credit  
Corporate Income Tax - estimated liability exceeds $5000 per quarter M ACH Debit, ACH Credit  
Financial Institutions Tax- quarterly payment exceeds $5000 M ACH Debit, ACH Credit  
Utility Receipts Tax - annual liability exceeds $40,000 M ACH Debit, ACH Credit  
Prepaid sales tax on gasoline - All payments M ACH Debit, ACH Credit  
Motor Fuel Tax - if amount is over $5000M ACH Debit, ACH Credit  
Special Fuel Tax - if amount is over $5000. NOTE: If the taxpayer is a supplier/permissive supplier all payments are M ACH Debit, ACH Credit  
Type II Gaming - All payments M ACH Debit, ACH Credit  
Tire Fee - If the taxpayer is required to remit sales tax by EFT, they are also required to remit the tire fee by EFT M ACH Debit, ACH Credit  
Wireless Prepaid 911 Fee -all paymentsM ACH Debit, ACH Credit  
Individual Income Tax  e-Check, Credit Card  
Individual Estimated Tax Payments e-Check, Credit Card  
Iowa Department of Revenue

Technical - All
Pete Johann
515.242.5882
[email protected]

Business - All
Rich Knapp
515.281.5362
[email protected]

Business - All
LeAnn Stout
515.281.7227
[email protected]

EFT RequirementsE-Payment MethodsE-Payment Format
Sales Tax – Business Liability of more than $5,000 per month M ACH Debit, ACH Credit, Credit Card TXP
Withholding – Tax Liability of more than $10,000 per month M ACH Debit, ACH Credit, Credit Card TXP
Individual Income Tax – Estimated Payments any amounts M ACH Debit, Credit Card TXP
Motor Fuel – All M ACH Debit, ACH Credit TXP
Wage, Bank Levies (Effective 4th qtr 2014) ACH Debit TPP
Kansas Department of Revenue

Andy Coultis
785-296-8841
[email protected]

EFT RequirementsE-Payment MethodsE-Payment Format
Withholding - All filers M ACH Debit, ACH Credit, Fed wire, Credit Card w/third party  
Retailers Sale Tax - Tax liability of $32,000 or more annually M ACH Debit, ACH Credit, Fed wire, Credit Card w/third party  
Retailers Compensating Use Tax - Tax liability of $32,000 or more annually M ACH Debit, ACH Credit, Fed wire, Credit Card w/third party  
Consumers Compensating Use Tax - Tax liability of $32,000 or more annually M ACH Debit, ACH Credit, Fed wire, Credit Card w/third party  
Mineral Tax ACH Debit, ACH Credit, Fed wire, Credit Card w/third party  
Motor Fuel Tax ACH Debit, ACH Credit, Fed wire, Credit Card w/third party  
Corporate Taxes ACH Debit, ACH Credit, Fed wire, Credit Card w/third party  
Individaual Income Tax  ACH Debit, Fed wire, Credit Card w/third party  
Individual Estimated Tax Payments ACH Debit, Fed wire, Credit Card w/third party  
Liquor Drink Tax ACH Debit only  
Liquor Enforcement Tax ACH Debit, ACH Credit  
Kentucky Department of Revenue

Business
Sarah Puttoff
502-564-7807
[email protected]

Angela Wyatt
502-564-6750
[email protected]

Technical
Lisa Robinson
502-564-6311
[email protected]

EFT RequirementsE-Payment MethodsE-Payment Format
Withholding/Sales and use tax accounts with the average monthly tax payments of $25,000 or more (Effective 34700) M ACH Debit, ACH Credit, Fed wire  
Motor Fuels- All M ACH Debit, ACH Credit, Fed wire  
All other taxes voluntary ACH Debit, ACH Credit, Fed wire  
Louisiana Department of Revenue

eServices Help Des
225-219-2488

EFT RequirementsE-Payment MethodsE-Payment Format
     
Maine Revenue Services

Business
Kristina Whitaker
207-624-5617
[email protected]

Technical
James So
207-624-9572
[email protected]

EFT RequirementsE-Payment MethodsE-Payment Format
Combined Liability of $12,000 (Effective 1/1/2014) M ACH Debit, ACH Credit  
Maryland Comptroller of Maryland

Business
Michael J. Melen
410-260-7617
[email protected]

Technical
Penny Wires
410-260-7693
[email protected]

Stephen Bouchard
410-260-7811
[email protected]

EFT RequirementsE-Payment MethodsE-Payment Format
Sales Tax/Withholding, Corporate Income Tax– Business Liability of $10,000 M ACH Debit, ACH Credit, Credit Cards  
Motor Fuel – Business Liability of $10,000 M ACH Debit, ACH Credit, Credit Cards  
Individual Income Tax - voluntary, any amount; estimated and extension payments - voluntary, any amount Direct Debit, Credit Cards  
Massachusetts Department of Revenue

Richard Moore
617-889-9249
[email protected]

Mandate Questions
Teresa O’Brien-Horan
617-626-2782
[email protected]

EFT RequirementsE-Payment MethodsE-Payment Format
Combined Trustee $ 5,000 (Effective 1/1/2011) ACH Debit, ACH Credit, Credit Cards  
Business tax liability over $5K annuallyM ACH Debit, ACH Credit  
Any Individual Income Extension payment over $5K M ACH Debit, ACH Credit, Credit Cards  
Corporate Excise for corporations with gross receipts/sales greater than $100K annually M ACH Debit, ACH Credit, Credit Cards  
Michigan Department of Treasury

Bill for Taxes Due
Sean Bodell
517-636-4093
[email protected]

IFTA
Nancy Schafer
517-636-4589
[email protected]

Dee Gross
517-636-4637
[email protected]

Caleb Walter
517-636-0330
[email protected]

Adam Weber
517-636-4619
[email protected]

Dee Gross    
517-636-4637    
[email protected]

Caleb Walter    
517-636-0330    
[email protected]

Adam Weber    
517-636-4619    
[email protected]

 

EFT RequirementsE-Payment MethodsE-Payment Format
Income tax withholding if paying an average of $40,000 or more in the previous year M ACH Debit, ACH Credit  
Sales/use tax if paying $720,000 or more in previous year M ACH Debit, ACH Credit  
Withholding Tax  ACH Debit, ACHCredit, e-Check, Credit Cards  
Michigan Business Tax Estimate  ACH Debit, ACHCredit, e-Check, Credit Cards  
Michigan Business Tax Annual  ACH Debit, ACHCredit, e-Check, Credit Cards  
Michigan Business Tax Extension  ACH Debit, ACHCredit, e-Check, Credit Cards  
SBT Annual Return (C-8000 or C-8044)  ACH Debit, ACHCredit, e-Check, Credit Cards  
Sales Tax  ACH Debit, ACHCredit, e-Check, Credit Cards  
Use Tax on Sales and Rentals  ACH Debit, ACHCredit, e-Check, Credit Cards  
Use Tax on Purchases  ACH Debit, ACHCredit, e-Check, Credit Cards  
Motor Fuels  ACH Debit, ACHCredit, e-Check, Credit Cards  
IFTA Motor Carrier  ACH Debit, ACHCredit, e-Check, Credit Cards  
Bill for Taxes Due  ACH Debit, ACHCredit, e-Check, Credit Cards  
Tobacco  ACH Debit, ACHCredit, e-Check, Credit Cards  
911 ACH Debit, ACHCredit, e-Check, Credit Cards  
Minnesota Department of Revenue

Business - All
Cynthia Luebke Camp
651-556-4946
[email protected]

EFT RequirementsE-Payment MethodsE-Payment Format
Sales Tax; Corporation Tax; S Corporation Tax; partnership Tax; Unrelated Business Income Tax; Minnesota Care Tax; Cigarette and Tobacco Taxes; Alcohol Taxes; Insurance Taxes; Lawful Gambling Tax; Metropolitan Landfill Business Liability of $10,000 annual M e-Check, ACH Debit, ACH Credit, Fed wire, Check 21 TXP
Withholding / Business Liability of $10,000 annual and all payments from payroll service companies M   TXP
Petroleum M   TXP
Fiduciary Tax 100 trusts or more M   TXP
Wage, Bank Levies (Effective 1qtr 2014) ACH Debit TPP
Mississippi Department of Revenue

Janet Cahee
601-923-7055
[email protected]

EFT RequirementsE-Payment MethodsE-Payment Format
Sales Tax - Liability of $20,000 annual (Effective 2011) M ACH Debit, ACH Credit, E-Check, Credit Cards  
Business (MeF 1065 and 1120) ACH Debit, ACH Credit, E-Check, Credit Cards  
Withholding Tax ACH Debit, ACH Credit, E-Check, Credit Cards  
Individual Income Tax ACH Debit, ACH Credit, E-Check, Credit Cards  
Missouri Department of Revenue

Katy Werdehausen
573-522-4300
[email protected]

EFT RequirementsE-Payment MethodsE-Payment Format
Sales Tax – Quarter-Monthly (Weekly) payments M ACH Credit, Credit Card, E-Check  
Withholding – Quarter-Monthly (Weekly) payments M ACH Credit, Credit Card, E-Check  
Montana Department of Revenue

[email protected]

TPP Business
Rebecca Smith
406-444-5873
[email protected]

TPP Business
David Berg
406-444-4070
[email protected]

TPP Technical
John Morrow
406-444-9371
[email protected]

TPP Technical
Matt Van Syckle
406-444-9544
[email protected]

TPP Technical
Jon Irey
406-444-4090
[email protected]

EFT RequirementsE-Payment MethodsE-Payment Format
MCA 15-1-802  payments over $500,000M ACH Credit, ACH Debit (echeck) or Credit Card TXP
Wage, Bank Levies (Effective 1qtr 2014) ACH Debit TPP
Nebraska Department of Revenue

Larry Chapman
402-471-5619
[email protected]

EFT RequirementsE-Payment MethodsE-Payment Format
Sales and Use Tax – Annual Payments of $20,000 or more in prior year (Effective 1/1/2011) M ACH Debit, ACH Credit, Credit Cards  
Corporate Income Tax – Annual Payments of $20,000 or more in prior year (Effective 1/1/2011) M ACH Debit, ACH Credit, Credit Cards  
Withholding Tax – Annual Payments of $20,000 or more in prior year (Effective 1/1/2011) M ACH Debit, ACH Credit, Credit Cards  
Individual Income Tax – Final and Estimated Payments (Effective 1/1/2011) ACH Debit, ACH Credit, Credit Cards  
Motor Fuel – Annual Payments of $5,000 or more in prior year (Effective 1/1/2011) M ACH Debit, ACH Credit, Credit Cards  
Nevada Department of Taxation

Carolyn Misumi
775-684-2071
[email protected]

EFT RequirementsE-Payment MethodsE-Payment Format
All liabilities owed for taxes, interest, penalties or any other obligations that, in the aggregate, amount to $10,000 or more must be made by method of electronic transfer (Effective 7/1/2008)M ACH Credit, E-Check  
New Hampshire Department of Revenue Administration
No Data Available
EFT RequirementsE-Payment MethodsE-Payment Format
     
New Jersey Division of Taxation
No Data Available
EFT RequirementsE-Payment MethodsE-Payment Format
     
New Mexico Taxation and Revenue Department
No Data Available
EFT RequirementsE-Payment MethodsE-Payment Format
     
New York State Department of Taxation

Jason Bradt
518-591-5056
[email protected]

Karen Arkison
518-591-1954
[email protected]

EFT RequirementsE-Payment MethodsE-Payment Format
Sales and Compensating Use Tax - Promptax - tax liability is more than $500,000 for the immediately preceding period June 1 through May 31 M ACH Debit, ACH Credit, Fedwire TXP
Prepaid sales tax on motor fuel and diesel motor fuel - Promptax- tax liability if more than $5 million for the immediately preceding the previous period June 1 through May 31 M ACH Debit, ACH Credit, Fedwire TXP
Petroleum business tax - Promptax - tax liability is more than $5 million for the period immediately preceding the previous period June 1 through May 31M ACH Debit, ACH Credit, Fedwire TXP
Withholding tax and Metropolitan Commuter Transportation Mobility Tax - Promptax - Aggregate tax withheld filed for the previous tax year is $100,00 or more M ACH Debit, ACH Credit, Fedwire TXP
Personal income tax return and extension- Tax preparer mandate and Individual taxpayer mandate M ACH Debit, Credit Card, voucher & check TXP
Partnership return and extension- Tax preparer mandate and business taxpayer mandate M ACH Debit  
Fiduciary retrun - Tax preparer mandateM ACH Debit, voucher & check  
Sales return (annual, quarterly and monthly) - Tax preparer mandate and business taxpayer mandate M ACH Debit  
Corporation tax return, extension and estimated tax payment - Tax preparer mandate and business taxpayer mandate M ACH Debit, ACH Credit, voucher & check TXP
Beverage container - Tax preparer mandate M ACH Debit  
Taxicab medallion fee - Tax preparer mandate M ACH Debit  
International Fuel Tax Agreement (IFTA) - Tax preparer mandate and business taxpayer mandate M ACH Debit, voucher & check  
New York City Department of Finance

Property Tax Payments
Linda Levine
212 291-4085
[email protected]

Corporate Tax
Lynn Witt
212 291-2555
[email protected]

EFT RequirementsE-Payment MethodsE-Payment Format
Property Tax payments - liability >$300,000 and all tax preparers/businesses (Effective 1/1/2011) M ACH Debit, ACH Credit, Fed wire  
Corporate Tax Payments ACH Debit, ACH Credit, Fed wire  
North Carolina Department of Revenue

Business
Lei Satterfield
919-715-5877
[email protected]

Business
Michael Williams
919-715-2053
[email protected]

Technical
James Dorcelien
919-754-2494
[email protected]

Technical
Judy Beedy
919-754-2214
[email protected]

EFT RequirementsE-Payment MethodsE-Payment Format
Sales & Use, Machinery, Utility & Liquor S&U – if liability is $240,000 for 12 month period or at a Monthly with Prepayment Filing Frequency (Effective 10/1/2011) M ACH Debit, ACH Credit, Credit Cards TXP
Withholding, Motor Fuels, Utilities Franchise, Alcoholic Beverages, Piped Natural Gas, Insurance, Tobacco, Corporate Estimated –if liability is $240,000 for 12 month period (Effective 6/18/2005) M   TXP
A corporation required under federal code to pay Federal-Corporate Estimated electronically is also required to pay State-Corporate Estimated electronically (Effective 1/1/2000) M   TXP
Wage, Bank Levies (Effective 1qtr 2014) ACH Debit TPP
North Dakota Office of State Tax Commissioner

IT/Info Mgmt
Lucas Asche
701-328-3129
[email protected]

Fiscal/Accounting
Glenda Anderson
701-328-3462
[email protected]

Fiscal/Accounting
Deneen Gathman
701-328-3487
[email protected]

EFT RequirementsE-Payment MethodsE-Payment Format
Beer/Liquor Tax (Effective Credit card & Echecks - start November 2013) ACH Debit, Credit Card, Echeck TXP
City Lodging Tax (Effective Credit card & Echecks - start November 2013) ACH Debit, Credit Card, Echeck TXP
Corporate Income Tax (Effective Credit card & Echecks - start November 2013) ACH Credit, ACH Debit, Credit Card, Echeck TXP
Fiduciary Tax (Effective Credit card & Echecks - start November 2013) ACH Credit, ACH Debit, Credit Card, Echeck TXP
Individual Income Tax (Effective Credit card & Echecks - start November 2013) ACH Debit, Credit Card, Echeck TXP
Aviation Tax ACH Credit, ACH Debit TXP
Liquefied Petroleum Gas/Special Fuel Taxes (Effective Credit card & Echecks - start November 2013) ACH Credit, ACH Debit, Credit Card, Echeck TXP
Motor Fuel Taxes ACH Credit, ACH Debit TXP
Partnership Tax (Effective Credit card & Echecks - start November 2013) ACH Credit, ACH Debit, Credit Card, Echeck TXP
Scorporation Tax (Effective Credit card & Echecks - start November 2013) ACH Credit, ACH Debit, Credit Card, Echeck TXP
Sales & Use Tax (Effective Credit card & Echecks - start November 2013) ACH Credit, ACH Debit, Credit Card, Echeck TXP
Telecommunications Tax (Effective Credit card & Echecks - start November 2013) ACH Debit, Credit Card, Echeck TXP
Withholding Tax (Effective Credit card & Echecks - start November 2013) ACH Credit, ACH Debit, Credit Card, Echeck TXP
Oil & Gas Tax ACH Credit, Fed Wire TXP
Ohio Department of Taxation

Teakilla Phillips
[email protected]

EFT RequirementsE-Payment MethodsE-Payment Format
Personal Income Tax ACH Debit, ACH Credit, Credit Cards  
Withholding – Tax liability of $84,000 annual M ACH Debit, ACH Credit, Fed wire  
Oklahoma Tax Commission

Business
Joan Korthanke
405-521-3637
[email protected]

Technical
Teresa Fields
405-522-5807
[email protected]

EFT RequirementsE-Payment MethodsE-Payment Format
Sales Tax – All new permit holders (Effective 1/1/2011) M ACH Debit, ACH Credit, Credit Cards TXP
Sales & Use Tax – Tax liability of $30,000 annual M ACH Debit, ACH Credit, Credit Cards TXP
Withholding – Tax liability of $5,000 per month or $60,000 annually M ACH Debit, ACH Credit, Credit Cards TXP
Withholding – If mandated to be a Federal Semi-Weekly filer M ACH Debit, ACH Credit, Credit Cards TXP
Wire Transfer Fee - All M ACH Debit, ACH Credit, Credit Cards TXP
Motor Fuel – terminal operators, suppliers/permissive suppliers & bonded importers – Any amounts M ACH Debit, ACH Credit, Credit Cards TXP
Prepaid Wireless 911 Fee – Those who have a requirement to pay sales tax electronically M ACH Debit, ACH Credit, Credit Cards TXP
All other Business taxes and all Income Taxes (including estimated tax) – Any amounts ACH Debit, ACH Credit, Credit Cards, Fed wire TXP
Oregon Department of Revenue

Warren Naillon
503-947-2018
[email protected]

EFT RequirementsE-Payment MethodsE-Payment Format
Combined Payroll (includes Unemployment, withholding, Worker’s Benefit Fund Assessment, Tri-met transit district excise tax and Lane county transit districtexcise tax) If federally mandated M ACH debit and ACH credit  
Estimated Corporate Excise and Income tax If federally mandated M ACH debit and ACH credit  
Personal Income Tax ACH debit and credit card  
Pennsylvania Department of Revenue

Danette Roberts
(717) 705-2131
[email protected]

Joseph Henry
(717) 425-2859

EFT RequirementsE-Payment MethodsE-Payment Format
Corporate Taxes payments of $20,000 or more M ACH Debit, ACH Credit, Fed Wire, Check 21, Credit Cards  
Employer Withholding Tax payments of $20,000 or more M ACH Debit, ACH Credit, Fed Wire, Check 21, Credit Cards  
Motor Fuels Tax payments of $20,000 or more M `  
Individual Income Tax – any amount ACH Debit, ACH Credit, E-Check, Credit Cards  
Estimated Individual Income Tax – any amount ACH Debit, ACH Credit, E-Check, Credit Cards  
Philadelphia, PA Department of Revenue

No data

EFT RequirementsE-Payment MethodsE-Payment Format
Any taxpayer that remits an average of $20,000 or more per month will be required to file the tax return and remit the attending tax payment electronically through electronic funds transfer. The monthly threshold will be calculated using the monthly average from the immediate prior calendar year filings. Taxpayers who do not comply will be subject to a penalty (Effective 40179) M ACH debit, ACH credit, Credit cards  
Withholding/Income Tax: $20,000 average monthly threshold that generally applies to taxpayers, employers and all payroll services that prepare tax returns and remit the tax on behalf of any of their clients will be required to electronically file and electronically pay the tax on behalf of their clients based on the withholding tax requirements. Payroll services will be required to electronically file the return and remit the tax despite the fact that their clients tax filing and payment does not rise to the $20,000 average monthly threshold (Effective 36526) M ACH debit, ACH credit, Credit cards  
Cigarette/Tobacco Tax: all taxpayers will be required to file the tax return and remit the attending tax payment electronically through electronic funds transfer (Effective 40544) M ACH debit, ACH credit, Credit cards  
Rhode Island Department of Revenue

Daniel Clemence
401-574-8732
[email protected]

EFT RequirementsE-Payment MethodsE-Payment Format
Sales tax if payments average over $200 per month (Effective 1/1/2010) M ACH debit, ACH credit, Credit cards TXP
Withholding tax if employer has more then 10 employees (Effective 1/1/2010)M ACH debit, ACH credit, Credit cards TXP
Any tax payment over $10,000 M ACH debit, ACH credit, Credit cards TXP
South Carolina Department of Revenue

Individual, Corporate and Fed/State E-payments
Keith Wicker
803-896-1845
[email protected]

TPP Business
Lauranne Mays
(803) 896-1633
[email protected]

TPP Business
Mario Alvarez
(803) 896-1445
[email protected]

TPP Technical
Allison Mclendon
(803) 898-5559
[email protected]

TPP Business
Cathy Weeks
(803) 898-5551
[email protected]

EFT RequirementsE-Payment MethodsE-Payment Format
Sales and Use Tax – Tax liability of $15,000+ during period covered filing M ACH debit, ACH credit, Credit cards TXP
Withholding – Tax liability of $15,000+ period covered OR 24 payments or more annually M ACH debit, ACH credit, Credit cards TXP
Corporate Income Tax – Tax liability of $15,000+ period covered filing M ACH debit, ACH credit, Credit cards TXP
Individual Income Tax – Tax liability of $15,000+ for Balance Due returns or Estimated Tax payments ACH debit, ACH credit, Credit cards TXP
Motor Fuels – Suppliers, Transporters & Terminal Operators and 11 other miscellaneous returns ACH debit, ACH credit TXP
Wage, Bank Levies (Effective 4th qtr 2014) ACH Debit TPP
South Dakota Department of Revenue and Regulation
No Data Available
EFT RequirementsE-Payment MethodsE-Payment Format
     
Tennessee Department of Revenue

E-Commerce Hot Line
866-368-6374

EFT RequirementsE-Payment MethodsE-Payment Format
Sales and Use Tax - average payment meets the minimum threshold of $1,000M ACH Debit, ACH Credit, Credit Cards  
All Other Tax Types - average payment meets the minimum threshold of $10,000 M ACH Debit, ACH Credit, Credit Cards  
Texas Comptroller of Public Accounts
No Data Available
EFT RequirementsE-Payment MethodsE-Payment Format
     
Utah State Tax Commission

Financial Services
Scott Stevens
801 297-3872
[email protected]

EFT RequirementsE-Payment MethodsE-Payment Format
Sales and sales-related taxes annual Utah sales tax liability is $96,000 or more. (Sales & Use Tax, Transient Room, Motor Vehicle Rental Tax, Restaurant Tax, Municipal Energy Sales Tax, Waste Tire Recycling, Emergency Services Telephone Fee, Municipal Telecommunications License Tax) M ACH Debit, ACH Credit, Credit Cards TXP
Beer Tax, Motor Fuels, Insurance Premium, Municipal Telecom, Oil & Gas Severance, Tobacco, Withholding ACH Credit TXP
Beer Tax, Corporate Taxes, Fiduciary Tax, Gross Receipts, Individual Income Tax, Inheritance Tax, Insurance Premium, International Fuel Tax Agreement (IFTA), International Registration Plan (IRP), Lubricating Oil, Mineral Production Withholding, Mining Severance, Multi-Channel Video/Audio Service, Oil & Gas Conservation, Oil & Gas Severance, Prepaid Disposable Cell Phones, Property Railcar, Radioactive Waste Tax, Self Insurers, Special Fuel User, Tobacco, Withholding (O) ACH Debit, Credit Cards TXP
Wage, Bank Levies (Effective In Process TBD) Evaluationg TPP
Vermont Department of Taxes
No Data Available
EFT RequirementsE-Payment MethodsE-Payment Format
     
Virginia Department of Taxation

Business - all
Debbie Wilkinson
(804) 3670-0644

EFT RequirementsE-Payment MethodsE-Payment Format
Witholding - All Filers M ACH Debit, ACH Credit, Fedwires in emergency only TXP
W-2 Web Upload, eforms, business ifile  
Sales Tax - All Filers M ACH Debit, ACH Credit, Fedwires in emergency only TXP
Corporate-All Filers M ACH Debit, ACH Credit, Fedwires in emergency only TXP
Individual Income Tax ACH Debit, ACH Credit, Credit Card, Fedwires in emergency only TXP
Motor Vehicle Rental, Insurance Premium Liscense Est. Payment ACH debit (eForms only), ACH Credit TXP
Insurance Premium liscense Return Payment - Misc taxes - Vending machine, Public facilities, Communications, 
* ACH debit payments may be submitted using eforms, Business ifile or Web Upload unless other indicated. 
** Bill payments may be made using a credit card pay option
ACH Credit TXP
Washington Department of Revenue
No Data Available
EFT RequirementsE-Payment MethodsE-Payment Format
     
West Virginia Department of Revenue
No Data Available
EFT RequirementsE-Payment MethodsE-Payment Format
     
Wisconsin Department of Revenue

Technical
Chris Roberts
608-266-6695
[email protected]

Business
Blanca Rivera
608-266-8469
[email protected]

TPP Business
Susan Dukes
608-266-7879
[email protected]

TPP Business
Andrew Eastman
608-266-1446
[email protected]

EFT RequirementsE-Payment MethodsE-Payment Format
Sales Tax – Business liability of $300 or more annual (Effective 12/1/2010) M ACH Debit, ACH Credit, & Credit Card TXP
Withholding Tax liability of $300 or more annual (Effective 12/1/2010) M ACH Debit, ACH Credit, & Credit Card TXP
Individual Income and Fiduciary Tax Estimated Payments over $2,000 in prior year (Effective 12/1/2010) M ACH Debit, ACH Credit, & Credit Card TXP
Corporation Income and Franchise Tax Estimated Payments Tax Due more than $1,000 in prior year (Effective 12/1/2010) M ACH Debit, ACH Credit, & Credit Card TXP
Cigarette and/or Tobacco Tax $1,000 due in prior year (Effective 12/1/2010)M ACH Debit, ACH Credit & Credit Card TXP
Liquor and/or Beer Tax $1,000 due in prior year (Effective 12/1/2010) M ACH Debit, ACH Credit, & Credit Card TXP
Motor Fuel All $1,000 due in prior year (Effective 12/1/2010) M ACH Debit, ACH Credit, & Credit Card TXP
Pass Through Withholding All (Effective 12/1/2010) M ACH Debit, ACH Credit & Credit Card TXP
Local Exposition Tax when sales tax is required to be paid electronically (Effective 12/1/2010) M ACH Debit, ACH Credit & Credit Card TXP
Premier Resort Tax – when sales tax is required to be paid electronically (Effective 12/1/2010) M ACH Debit, ACH Credit, & Credit Card TXP
Rental Vehicle Fee when sales tax is required to be paid electronically (Effective 12/1/2010) M ACH Debit, ACH Credit & Credit Card TXP
Wage, Bank Levies (Effective 1qtr 2014) ACH Debit TPP
Wyoming Department of Revenue

No Data Available

EFT RequirementsE-Payment MethodsE-Payment Format
     

Source: Federation of Tax Administrators 
M -  Mandates .

Updated: October 21, 2014