They must be joking. How many people hold onto their online receipts? No one is going to report those expenses and unless the state gets it from online retailers, good luck with collecting on the tax.
Only if you report a figure on line 22.
A zero placed there shifts the burdon of proof back to the real crooks.
Otherwise you’ve declared that you do in fact buy on line, and brother, the next assumption by the state is that you very likely owe more for the previous six years.
Remember, .006 for one year will not get you off the hook for the previous six years, only the penalties and interest. So, place a dollar figure less than the .006 against your gross for years 2004 thru 2010, and my friend, they WILL come after you.
So, your choice is this: Pay up for the relevant seven years whether you owe for those years or not, or declare zero.