Sales Tax Credit With State

[kathleen2]

I have a Sales tax credit with the state that I must use each quarter when I report our Sales and Use Tax. I do not have any taxable sales to use against it so I will use purchases made by the company that requires us to pay tax. These company purchases are recorded at time of purchase to the proper account, i.e. office supplies, equipment, etc., however, the sales tax is not recorded until I report the sales tax. When I write a check to the State the Sales Tax Payable account is debited and the Other taxes account for the company sales tax is debited. My problem is this one quarter my company purchases will not use the the whole credit so I actually owe no money to the State, but I need to reflect the sales tax owed in order to reduce the Sales Tax credit that is reflected in the Sales Tax Payable account. How do I record this? Please help, it's giving me a headache trying to figure this out.