The method used for calculating the six percent sales and use tax has changed from the bracket system to a rounding system, effective January 1, 2004. Taxpayers may compute the tax due on a transaction on a per-item basis or on an invoice basis, provided the same method is used consistently during the reporting period. Taxpayers who have a sales tax liability of $100,000 or more per month are now required to remit the tax via Electronic Funds Transfer (EFT). Additionally, effective January 1, 2004, all monthly, quarterly and annual filers are instructed to remit their sales and use tax returns by the 20th day (previously the 15th) of the month following the close of the reporting period. (Important Notice: West Virginia Sales and Use Tax Changes for the Year 2004, West Virginia State Tax Department, January 2004)