As of January 1, 2004, all businesses remitting $10,000 or more per year for the following taxes will be required to file and pay electronically: wage withholding, state and local room occupancy excise, and sales and use taxes, including sales taxes imposed on meals and telecommunications services. Additionally, the Massachusetts Department of Revenue has recently set several other filing requirements, all with start dates ranging from July 1, 2003 to January 1, 2005. This includes the addition that new businesses must file returns and pay taxes electronically as of September 1, 2003. This is all part of an effort to secure and expedite processing of returns, to benefit both the Department of Revenue and the taxpayer. [Technical Information Release 03-11, (modified by TIR 03-15)]