Hope you're having a great day, @PuzzleCoffee.

QuickBooks Online (QBO) automatically creates two defaults accounts when setting up sales tax. These are the Suspense account and the Payable account. Let me share with you how it works.

Transactions created with taxes is added to the Payable account. The Suspense account should remain zero (0) and should be balanced. Suspense account depends on your sales tax filing. Whether it'll go up or down depending if it's a refund or a payment.

Filing your sales tax return moves the sales tax liability amount from Payable to the Suspense account. Recording the sales tax payment moves the amount from Suspense to the bank account. 

To learn more about taxes in your QBO account, I encourage checking our Tax page for reference. Here, you can read useful tips in effectively managing your taxes.

Let me know if there's anything else I can help you with your QBO account. I'll be here to assist you with it. Keep safe!