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Who can use the Combined Report System (CRS)?

Eligible taxpayers include:

  • Any person or business who files a CRS-1 Form to report any of the following taxes: 
  • gross receipts tax; 
  • compensating tax;- withholding tax; 
  • governmental gross receipts tax; 
  • leased vehicle gross receipts tax, or 
  • leased vehicle surcharge; 
  • Anyone who can be reached by phone and e-mail;- Anyone who is a monthly, quarterly, or semi-annual filer, and
  • Anyone who is filing any tax amount including zero.

A taxpayer who is not eligible is any person or business who is:

  • a 13-month filer;
  • reporting early for a period which has not yet closed; or
  • claiming a business tax credit (such as the investment tax credit, capital equipment tax credit, technology jobs tax credit, rural jobs tax credit).
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