This year Wisconsin has developed alternative methods to the electronic filing requirement to assist tax registrants who face filing hardships, (i.e. no means to electronically or additional workload entering data into SIP that was already in their sales tax software). Three methods have been established: Sales Internet Process, File Transmission, and Sales TeleFile. Additionally, the Department of Revenue is now able to accept Electronic Funds Transfer (EFT) payments for sales and use tax Notices of Amount Due and Business Tax Registration (BTR) fees. Previously only payments for tax due on sales and use tax returns were allowed through EFT. (Wisconsin Department of Revenue Sales and Use Tax Report, March 2004)