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What tax form does the "business" file ? A 1065, an 1120, an 1120S or a Sch C ?
Weather work was done or not doesn't matter. If the business received income in the quarter, then most likely a quarterly tax payment is due for that quarter. It just depends on to many factors to give a definitive answer.
it also depends on what you mean by business taxes. certain entities must pay franchise and/or licensing taxes.
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