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Online Services will be down for improvements from 5 p.m. on December 4 until 10 a.m. on December 8.

During this timeframe, you will be unable to create, log in to, or complete any transactions in your Online Services account.
   
If you must file during this timeframe, you may file a paper form. If you must pay a bill, use our Quick Pay application, which does not require you to log in. If you received an income request letter (Form RP-5300-WSC), use our STAR Income Worksheet tool.
   
To learn about the upcoming improvements and stay up to date, see December 2025 changes to Online Services and subscribe to receive Online Services emails.

Adult-use cannabis products tax memos (TSB-M)

A TSB-M is an informational statement of changes to the law, regulations, or Department policies.  It is accurate on the date issued.  Subsequent changes in the law or regulations, judicial decisions, Tax Appeals Tribunal decisions, or changes in Department policies could affect the validity of the information presented in a TSB-M.

Adult-use cannabis products tax memos (TSB-M)
Year Number Title
2025 TSB-M-25(1)S, (1)M Amending and Filing Sales and Use Tax, Adult‑Use Cannabis Products Tax, and Wireless Communications Surcharge Returns Please note: TSB-M-25(1)S, (1)M supersedes TSB-M-24(2)S, (1)M.
2024 TSB-M-24(2)S, (1)M Amending and Filing Sales and Use Tax, Adult-Use Cannabis Products Tax, and Wireless Communications Surcharge Returns Please note: This TSB-M has been superseded by TSB-M-25(1)S, (1)M.

Other information

Updated: