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Penalties and Interest

Penalties and Interest

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If a retailer does not file or pay any amount due, including any penalty and interest due, by the applicable due date, the Department will issue a notice of deficiency for the amount due.

If a retailer fails to file a return or pay the amount due by the due date, a penalty is due. The penalty is the greater of $15 or 10% of the fee due plus 0.5% for each month the fee remains unpaid not to exceed a total of 18%. A retailer may request a waiver of the penalty for good cause shown. Please visit the Protest Rights web page for additional information. 

Interest is due on the fee balance not paid by the due date and accrues until the fee balance is paid in full. Multiply line 7 by the interest rate in the Department publication on Penalties and Interest (FYI General 11), available on the Miscellaneous Taxes and Fees Guidance Publication web page.

Taxpayers can view the details of their balance due by logging in to their Revenue Online account, choosing the "File/Amend and View Returns/Payments" option in the "Retail Delivery Fee", selecting the "All Periods" tab, and clicking on the date of each period with the balance due.

Other penalties may apply in certain circumstances. For additional information, see the Department publication on Penalties and Interest (FYI General 11), available on the Miscellaneous Taxes and Fees Guidance Publication web page.

A retailer who receives a notice of deficiency may dispute the notice by fling a protest. Please visit the Protest Rights web page for additional information.