Who Must Make Electronic Payments

You must make electronic payments if your annual tax liability meets or exceeds $20,000.

Exceptions are:

$12,000 for withholding income tax
$200,000 for individual income tax
$200,000 for motor fuel tax
average monthly liability of more than $1,000 for telecommunication tax
all cigarette tax stamp payments must be made electronically

Businesses - Make your payments at our website through WebPay or by ACH Credit.
Individuals - Make your payments at our website through WebPay, by Credit Card or by ACH Credit.