# Sales Tax Late Filing Penalties and Timely-Filing Discounts by State (2026)

Canonical: https://trykintsugi.com/blog/sales-tax-filing-penalties-and-discounts-by-state
Published: 2026-09-27

Compare late filing penalties, interest, timely-filing discounts, zero-return rules, and e-file requirements across 25 states, from state agency sources.

Late filing penalties, interest, and timely-filing discounts vary widely from state to state. Some states charge a flat minimum, some charge a percentage that grows each month, and some reward on-time filers with a discount. This page compares 25 states side by side, using figures from each state's tax agency as summarized in our step-by-step filing guides.

Each state name in the tables links to the full how-to-file guide, which lists the agency sources and the date we checked them. Where a guide does not state a value, the table says so instead of guessing. This is educational information, not tax advice. Confirm current figures with the state before you file.

## Key takeaways

- **13 of the 25 guides describe a timely-filing discount or compensation.** Eleven state a rate: Florida, Georgia, Illinois, Indiana, Maryland, New York, Ohio, Pennsylvania, South Carolina, Texas, and Wisconsin. Kentucky and Virginia describe a discount but not its amount. Colorado ended its state service fee on January 1, 2026. The other 11 guides do not mention a discount.
- **23 of the 25 guides say a return is required even with no sales.** Iowa's guide does not address zero returns, and Maryland's guide says the Comptroller's published guidance does not state whether a return is mandatory when you had no sales.
- **Nine guides describe electronic filing as required for all filers.** They are Indiana, Kentucky, Massachusetts, New Jersey, Ohio, Tennessee, Virginia, Washington, and Wisconsin, some with waivers or narrow exceptions. Other states set thresholds instead.
- **Nine states cap the main monthly-accruing late penalty at 25% of the tax.** They are Georgia (the greater of 25% or $25), Massachusetts, Michigan, New Jersey, North Carolina, Pennsylvania, South Carolina, Tennessee, and Wisconsin.
- **Five guides say a late return carries a minimum penalty even when no tax is due.** They are Florida, Kentucky, New York, Texas, and Virginia.

## How states penalize late sales tax returns

States usually treat filing late and paying late as two separate problems, and many charge for both. The penalty structures in the tables below fall into a few shapes:

- **A one-time percentage of the tax due.** California, Florida, Indiana, Maryland, and Oklahoma state 10% (Indiana: or $5, whichever is greater). Texas and Illinois step up to 10% for payments that are 31 or more days late.
- **A percentage that builds each month.** Georgia, Massachusetts, New Jersey, North Carolina, Pennsylvania, South Carolina, Tennessee, and Wisconsin add a percentage for each month or fraction of a month, up to a cap.
- **A tiered escalation.** Washington assesses 9%, then 19%, then 29% as the delinquency passes month-end marks.
- **A flat amount.** Texas charges $50 for each late report, and Wisconsin's guide lists a $20 late filing fee alongside its percentage penalty.
- **Interest on top.** Where a guide describes interest, it accrues on unpaid tax, generally from the due date, at a rate the state sets or ties to a federal or prime rate. Texas interest begins on the 61st day after the due date.

Filing late usually also costs you the timely-filing discount where a state offers one. Table 2 shows which states do.

## Late filing and late payment penalties and interest by state

| State | Late filing / late payment penalty | Interest | Notes |
|---|---|---|---|
| [Arizona](/blog/how-to-file-arizona-sales-tax-online) | Not covered in our guide | Not covered in our guide | Penalties and interest run from the 20th, even if you file within the electronic grace period. The guide says to check ADOR for current rates. |
| [California](/blog/how-to-file-california-sales-tax-online) | 10% of the tax due for a late return or late payment, capped at 10% combined for the same period. Late prepayment: 6%, or 10% for negligence or intentional disregard. | Charged for each month or fraction of a month, from the day after the due date. Rate not stated; see guide. | CDTFA can grant relief in some cases, such as circumstances beyond your control. Not paying by EFT when required can bring a 10% penalty on returns and 6% on prepayments. |
| [Colorado](/blog/how-to-file-colorado-sales-tax-online) | The greater of $15 or 10% of the unpaid tax, plus one-half of one percent for each month the tax stays unpaid, not to exceed a total of 18%. | 2026: 8% discounted rate, 11% regular rate, from the original due date. | The discounted rate applies if you pay before a notice of deficiency, or within 30 days of it. Not e-filing when required: the greater of $50 or 5% of the tax due. |
| [Florida](/blog/how-to-file-florida-sales-tax-online) | 10% of the tax owed, minimum $50. Late filing and late payment for the same period draw one 10% penalty. | Floating rate published twice a year. Rate not stated; see guide. | $10 each for failing to e-file or e-pay when required. The $50 minimum applies to a late zero return. |
| [Georgia](/blog/how-to-file-georgia-sales-tax-online) | The greater of 5% of the tax due or $5 for each month or fraction of a month late. Maximum: the greater of 25% of the tax due or $25. | Bank prime loan rate plus 3% for periods beginning on or after July 1, 2016, reviewed each January. | Penalty is calculated separately on state and local taxes in aggregate and billed after the return is processed. |
| [Illinois](/blog/how-to-file-illinois-sales-tax-online) | Late filing: the lesser of $250 or 2% of the tax required to be shown due. Late payment: 2% for 1 to 30 days, 10% for 31 or more days. | Reviewed on January 1 and July 1. Rate not stated; see guide and Publication 103. | A late return or payment also loses the timely-filing discount. |
| [Indiana](/blog/how-to-file-indiana-sales-tax-online) | 10% of the tax due or $5, whichever is greater, for a late payment. 20% or $5, whichever is greater, if a Notice of Proposed Assessment follows a Notice of Failure to File. | Set each year: 7% for 2026 and 6% for 2027. | An estimated return prepared by the Department carries a 20% penalty. A faulty payment carries a $35 flat fee. The penalty is not computed on interest. |
| [Iowa](/blog/how-to-file-sales-tax-return-in-iowa) | Not covered in our guide | Not covered in our guide | The guide says missing a deadline can result in penalties and interest and points to the Department for current policies. |
| [Kentucky](/blog/how-to-file-kentucky-sales-tax-online) | Late filing: 2% of the tax due for each 30 days or fraction, up to 20%, minimum $10. Late payment: the same 2% and 20% cap, minimum $10. | 9% for calendar year 2026, set by statute and not waivable. | Both penalties can apply to the same period. Minimum late filing penalty is $100 if the Department issues a jeopardy or estimated assessment for a missing return. The Department may consider waiving penalties for reasonable cause. |
| [Maryland](/blog/how-to-file-maryland-sales-tax-online) | 10% of the tax due. | Accrues monthly on unpaid amounts. Rate not stated in the guide; check the Comptroller. | A late return or payment also forfeits the timely filing discount. |
| [Massachusetts](/blog/how-to-file-massachusetts-sales-tax-online) | Late return: 1% of the tax required to be shown for each month or part of a month, up to 25%. Late payment: 1% of the unpaid tax for each month or part of a month, up to 25%. | Not covered in our guide | DOR may waive or abate penalties, in whole or in part, for reasonable cause and not willful neglect. |
| [Michigan](/blog/how-to-file-michigan-sales-tax-online) | 5% of the tax due for the first two months, then another 5% for each month or fraction of a month, to a maximum of 25%. | One percentage point above the adjusted prime rate, adjusted each January 1 and July 1. | The guide notes Treasury's general guidance is written for income and business taxes, so check the current notice for your return. Remote sellers may qualify for Voluntary Disclosure, which can offer a penalty waiver. |
| [Minnesota](/blog/how-to-file-minnesota-sales-tax-online) | Late filing: 5% of tax not paid by the due date. Late payment: 5%, plus 5% for each additional 30 days or fraction, to a maximum of 15%. | 7% annually on unpaid tax and penalties, from the due date until paid in full. | Missing return: 5% of the unpaid tax or $100, whichever is greater. Repeat late filing or payment after a warning letter: 25%. Paying by the wrong method when electronic payment is required: 5%. A filing extension does not extend the payment deadline. |
| [New Jersey](/blog/how-to-file-new-jersey-sales-tax-online) | Late filing: 5% of the tax due for each month or part of a month, up to 25% of the balance due. Late payment: 5% of the tax due. | 3 percentage points above the prime rate, compounded annually. | The Division may also charge $100 for each month the return is late. |
| [New York](/blog/how-to-file-new-york-sales-tax-online) | No tax due: $50. Tax due and up to 60 days late: 10% for the first month plus 1% for each additional month or part of a month, up to 30%, minimum $50. | Charged from the due date until paid, at rates set quarterly. Rate not stated; see guide. | More than 60 days late or not filed: see guide for the alternative amounts. The Tax Department can reduce or remove some penalties for reasonable cause. |
| [North Carolina](/blog/how-to-file-north-carolina-sales-tax-online) | Failure to file: 5% per month or fraction of a month, up to 25%. Failure to pay: 5%. | Charged from the due date until paid. Rate published on the NCDOR website; not stated in the guide. | See guide. |
| [Ohio](/blog/how-to-file-ohio-sales-tax-online) | Failure to timely remit collected tax: a penalty of up to 50% of the tax due may be assessed. | Not covered in our guide. The guide says interest may be due on tax not paid on time. | A late return or payment forfeits the timely filing discount. A $50 fee applies to every returned check. |
| [Oklahoma](/blog/how-to-file-oklahoma-sales-tax-online) | 10% of the tax due. On the sales tax return it applies if the return and remittance are not postmarked within 15 calendar days of the due date. Also 25% if a vendor fails to file within ten days after written demand, and 50% for fraud. | 1.25% per month, from the due date until paid, for each month or part of a month. | Penalty and interest may be waived at the Commission's discretion, in writing, after you pay the tax. |
| [Pennsylvania](/blog/how-to-file-pennsylvania-sales-tax-online) | 5% of the tax due for each month or fraction of a month the return is unfiled, up to 25%, minimum $2. | Calculated daily. The annual rate is set each January 1 from the U.S. Treasury rate and published on form REV-1611. Rate not stated; see guide. | EFT noncompliance: 3% of the tax due, up to $500. No vendor discount on a late return. |
| [South Carolina](/blog/how-to-file-south-carolina-sales-tax-online) | Failure to file: 5% per month or fraction of a month, up to 25%. Failure to pay: 0.5% per month or fraction of a month, up to 25%. | Under Sections 6621 and 6622 of the Internal Revenue Code. Rates change quarterly and compound daily. | You can ask SCDOR to waive penalties in MyDORWAY or on Form C-530. SCDOR does not waive interest. |
| [Tennessee](/blog/how-to-file-tennessee-sales-tax-online) | 5% of the tax due for each 30-day period or portion, up to 25% of the delinquent amount. Minimum $15 for delinquent filing. | Due on tax paid after the statutory due date. Rate set by state law and published by the Department; not stated in the guide. | Interest is calculated as tax due times rate times days delinquent, divided by 365.25. |
| [Texas](/blog/how-to-file-texas-sales-tax-online) | Late report: $50, even if no tax is due. Late payment: 5% for 1 to 30 days, 10% for more than 30 days. An additional 10%, for 20% in total, if paid after the date on a Notice of Tax Due. | Begins on the 61st day after the due date. Rate not stated; see guide. | Late returns and payments also lose the timely filing discount. |
| [Virginia](/blog/how-to-file-virginia-sales-tax-online) | Filed more than 6 months late with tax owed: 6% per month, up to 30%. Filed within 6 months but paid after: 6% per month, also capped at 30%. Minimum $10, even when no tax is owed. | The federal underpayment rate under Internal Revenue Code Section 6621, plus 2%. | For penalties of $2,000 or less, you can write to Virginia Tax with documentation of extenuating circumstances. Larger penalties require an offer in compromise. |
| [Washington](/blog/how-to-file-washington-sales-tax-online) | 9% if the tax is not paid by the due date, 19% after the last day of the month following the due date, and 29% after the last day of the second month. Minimum $5. | Published in the Department's interest rate tables and changed annually. Rate not stated; see guide. | The Department can waive late penalties in certain circumstances. Ask for an extension before the due date. |
| [Wisconsin](/blog/how-to-file-wisconsin-sales-tax-online) | Late filing fee: $20. Negligence penalty: 5% of the tax due for each month or fraction of a month, up to 25%. | 1.5% per month on the tax due, from the due date to the payment date. | The Department may waive the late filing fee and negligence penalty on the death of the person required to file, or where a reasonable explanation exists. |

## Timely-filing discounts (vendor compensation) by state

Several states let sellers keep a small share of the tax they collect for filing and paying on time. Each program has its own name: vendor's compensation, collection allowance, retailer's discount, or dealer discount. The common condition is timing: in the states below that describe a current discount, a late return or a late payment costs you the discount.

| State | Discount or compensation | Conditions |
|---|---|---|
| [Arizona](/blog/how-to-file-arizona-sales-tax-online) | Not covered in our guide | Not covered in our guide |
| [California](/blog/how-to-file-california-sales-tax-online) | Not covered in our guide | Not covered in our guide |
| [Colorado](/blog/how-to-file-colorado-sales-tax-online) | State service fee ended January 1, 2026 (House Bill 25B-1005). Retailers may still be eligible for the local service fee. | For periods before 2026, the state fee was capped at $1,000 and needed the DR 0103 worksheet above that. Local rates are listed in DR 1002. |
| [Florida](/blog/how-to-file-florida-sales-tax-online) | Collection allowance: 2.5% of the first $1,200 of tax due, up to $30. | File and pay electronically and on time. You can claim the allowance or report penalty and interest, but not both. |
| [Georgia](/blog/how-to-file-georgia-sales-tax-online) | Vendor's compensation: 3% of the first $3,000 of combined state and local tax on non-motor-fuel sales, and 0.5% of the amount above $3,000. | Return and payment must both be timely. Required e-filers lose it if they send a paper return or payment. |
| [Illinois](/blog/how-to-file-illinois-sales-tax-online) | Discount: 1.75% of the tax due, or $5 per year if that is greater, capped at $1,000 per month, starting January 1, 2025. | Lost if the return or payment is late. |
| [Indiana](/blog/how-to-file-indiana-sales-tax-online) | Collection allowance by prior-year liability: 0.73% for $60,000 or less, 0.53% for $60,000.01 through $600,000, 0.26% for $600,000.01 or more. | Return and payment on or before the due date. The tiers come from a bulletin that covers sales and gasoline use tax together; INTIME shows your percentage. |
| [Iowa](/blog/how-to-file-sales-tax-return-in-iowa) | Not covered in our guide | Not covered in our guide |
| [Kentucky](/blog/how-to-file-kentucky-sales-tax-online) | Compensation exists; amount not stated in our guide. See guide. | Not allowed on returns filed or paid late. The published schedule of rates and caps is dated, so confirm the current amount with the Department. |
| [Maryland](/blog/how-to-file-maryland-sales-tax-online) | 1.2% of the first $6,000 of tax and 0.9% of the amount above $6,000, up to $500 per return. | Return and payment on time. A vendor that files or is eligible to file a consolidated return gets a maximum of $500 across all returns. |
| [Massachusetts](/blog/how-to-file-massachusetts-sales-tax-online) | Not covered in our guide | Not covered in our guide |
| [Michigan](/blog/how-to-file-michigan-sales-tax-online) | Not covered in our guide | Not covered in our guide |
| [Minnesota](/blog/how-to-file-minnesota-sales-tax-online) | Not covered in our guide | Not covered in our guide |
| [New Jersey](/blog/how-to-file-new-jersey-sales-tax-online) | Not covered in our guide | Not covered in our guide |
| [New York](/blog/how-to-file-new-york-sales-tax-online) | Vendor collection credit: 5% of the tax due, up to $200 per quarterly return. | Return on time and paid in full. |
| [North Carolina](/blog/how-to-file-north-carolina-sales-tax-online) | Not covered in our guide | Not covered in our guide |
| [Ohio](/blog/how-to-file-ohio-sales-tax-online) | Vendor's timely filing discount: historically three-fourths of one percent (0.75%) of the amount due. For returns due on or after January 1, 2026, capped at $750 per vendor's license for each month covered. | Return and full payment must reach the Department by the due date. The cap does not apply to the sale or lease of motor vehicles. |
| [Oklahoma](/blog/how-to-file-oklahoma-sales-tax-online) | Not covered in our guide | Not covered in our guide |
| [Pennsylvania](/blog/how-to-file-pennsylvania-sales-tax-online) | Vendor discount: the lesser of 1% of tax collected or $25 for monthly filers, $75 for quarterly filers, or $150 for semiannual filers. | Return filed and paid on time. No discount on a late return, and none applies to use tax. |
| [South Carolina](/blog/how-to-file-south-carolina-sales-tax-online) | 3% of the tax due if under $100, 2% if $100 or more. Capped at $3,000 per state fiscal year, or $3,100 for taxpayers who file electronically. | File and pay in full by the due date. The cap applies to the taxpayer, not each location. No discount is recomputed on a late amended return. |
| [Tennessee](/blog/how-to-file-tennessee-sales-tax-online) | Not covered in our guide | Not covered in our guide |
| [Texas](/blog/how-to-file-texas-sales-tax-online) | Timely filing discount: 0.5% of the tax timely reported and paid. Businesses that prepay can take an additional 1.25%, for a total of 1.75%. | Both discounts are lost if the return or payment is late. |
| [Virginia](/blog/how-to-file-virginia-sales-tax-online) | Dealer discount exists; schedule not stated in our guide. Check the current schedule on the Virginia Tax site or in the statute. | Applies only if the amount due was not delinquent at the time of payment. |
| [Washington](/blog/how-to-file-washington-sales-tax-online) | Not covered in our guide | Not covered in our guide |
| [Wisconsin](/blog/how-to-file-wisconsin-sales-tax-online) | Retailer's discount for taxes payable on or after October 1, 2023: the whole amount if total sales tax is $10 or less, $10 if between $10 and $1,333, and 0.75% of the tax if more than $1,333, capped at $8,000. | Allowed only if you pay by the due date or before the end of any extension. |

## Zero returns and electronic filing by state

A zero return reports a period with no sales or no tax due. Most states still require one, and several charge a penalty if you skip it. Electronic rules split into two kinds: a requirement to file online, and a requirement to pay by EFT or another electronic method once your payments cross a threshold.

| State | Zero return required? | Electronic filing or payment rule |
|---|---|---|
| [Arizona](/blog/how-to-file-arizona-sales-tax-online) | Yes. File a $0 TPT return for every assigned period. | Businesses with more than one location, or with additional region or deduction codes, must file online at AZTaxes. See guide for paper timing. |
| [California](/blog/how-to-file-california-sales-tax-online) | Yes. File by the due date even with no sales. | EFT is mandatory when average monthly payments over 12 months are $10,000 or more. |
| [Colorado](/blog/how-to-file-colorado-sales-tax-online) | Yes. Every filing period, or the Department files for you and estimates the amount billed. | E-filing phased in by prior-year gross sales: $500,000 or more from January 2026, $50,000 or more from January 2027, all returns from January 2028. EFT required above $75,000 a year in state sales tax. |
| [Florida](/blog/how-to-file-florida-sales-tax-online) | Yes. A DR-15 for every period, even when no tax is due. | Must file and pay electronically if you paid $5,000 or more in sales and use tax in the prior fiscal year. |
| [Georgia](/blog/how-to-file-georgia-sales-tax-online) | Yes. Two cases: check "No Tax Due" on the ST-3 if you had sales but none taxable, or use the "No Sales/Use Tax Activity" box and Form PV-ST only if you had no activity. | EFT required if tax owed on any return exceeds $500. Dealers with four or more locations must file on the Georgia Tax Center. |
| [Illinois](/blog/how-to-file-illinois-sales-tax-online) | Yes. A signed ST-1 for each period, even with no receipts. | Electronic payment required when annual Retailers' Occupation and Use Tax liability is $20,000 or more. |
| [Indiana](/blog/how-to-file-indiana-sales-tax-online) | Yes, unless the Indiana tax account has been properly closed. | All businesses must file and pay electronically. EFT required when average monthly tax exceeds $5,000. |
| [Iowa](/blog/how-to-file-sales-tax-return-in-iowa) | Not covered in our guide | The guide calls e-filing the recommended route and says to get the current address from the Department if you file on paper. |
| [Kentucky](/blog/how-to-file-kentucky-sales-tax-online) | Yes. A late zero return still carries a penalty. | Sales tax must be filed and paid online. Waivers only for businesses without internet access or with documented technical problems. |
| [Maryland](/blog/how-to-file-maryland-sales-tax-online) | Not stated. The guide says you can file when no tax is due, and that the Comptroller's published guidance does not say if a return is mandatory. Confirm with the Comptroller. | Payments of $10,000 or more must be made electronically. |
| [Massachusetts](/blog/how-to-file-massachusetts-sales-tax-online) | Yes, for most tax types, even when no tax is due. | Electronic filing and payment are mandatory for sales and use tax, with a narrow exception for some businesses registered before September 1, 2003 whose combined liability stays under $5,000 a year. A paper return that must be e-filed will not be processed. |
| [Michigan](/blog/how-to-file-michigan-sales-tax-online) | Yes, even if no tax is due. | Accelerated filers (liability of $720,000 or more in either sales or use tax in the prior year) must pay electronically. |
| [Minnesota](/blog/how-to-file-minnesota-sales-tax-online) | Yes. File a zero return if you had no taxable sales. | Electronic payment required once you have paid more than $10,000 of any one tax in the previous fiscal year. Paying another way can bring a 5% penalty. |
| [New Jersey](/blog/how-to-file-new-jersey-sales-tax-online) | Yes. An ST-50 every quarter. Zero monthly payments cannot be filed. | All returns must be filed electronically. Prior-year liability of $10,000 or more in any one tax requires all New Jersey taxes to be paid by EFT. |
| [New York](/blog/how-to-file-new-york-sales-tax-online) | Yes. A late return with no tax due still carries a $50 penalty. | Required for most vendors: you must use Sales Tax Web File if subject to the corporation tax e-file mandate, or if you prepare your own returns, use a computer to do it, and have broadband access. |
| [North Carolina](/blog/how-to-file-north-carolina-sales-tax-online) | Yes. Enter 0.00 on the return. | Not stated as required in our guide. Payment by the online system, ACH debit or credit, phone, or mail. |
| [Ohio](/blog/how-to-file-ohio-sales-tax-online) | Yes, even with no sales or no tax owed. | Electronic filing required for all sales and use tax filers. EFT mandatory once liability exceeds $75,000 in a calendar year. |
| [Oklahoma](/blog/how-to-file-oklahoma-sales-tax-online) | Yes, even when no tax is due. | Electronic filing is the default for registrants who began reporting after June 1, 2007, unless the Commission grants a 12-month exception. Permits averaging $2,500 or more per month must participate in the electronic data interchange program. |
| [Pennsylvania](/blog/how-to-file-pennsylvania-sales-tax-online) | Yes, whether or not you had taxable transactions. | Return is filed electronically and paper PA-3 forms are not available for download. Payments of $1,000 or more must be electronic. |
| [South Carolina](/blog/how-to-file-south-carolina-sales-tax-online) | Yes. Enter 0 on lines 1 and 3. | Electronic filing and payment required when liability is $15,000 or more per filing period. |
| [Tennessee](/blog/how-to-file-tennessee-sales-tax-online) | Yes, for every period. | All returns and payments must be submitted electronically through TNTAP (Department help article SUT-8). |
| [Texas](/blog/how-to-file-texas-sales-tax-online) | Yes. File in Webfile or by TeleFile. | Based on the prior state fiscal year: $10,000 or more requires electronic payment, $50,000 or more also requires electronic filing, and $500,000 or more requires TEXNET. |
| [Virginia](/blog/how-to-file-virginia-sales-tax-online) | Yes, every period. The late penalty applies even when no tax is owed. | Sales tax must be filed and paid electronically unless you have an approved waiver. |
| [Washington](/blog/how-to-file-washington-sales-tax-online) | Yes. File through My DOR, Express File, or by phone. | Mandatory e-file and e-pay. Paper filing, check, or cash only with a waiver. |
| [Wisconsin](/blog/how-to-file-wisconsin-sales-tax-online) | Yes, for every reporting period. | The guide says Wisconsin requires electronic filing. Sellers who cannot file electronically can request a waiver. |

## How to avoid penalties

The tables point to the same habits in almost every state.

- **File every period, even with no sales.** Most guides say a return is required regardless of activity, and a late zero return still draws a penalty in several states.
- **Know your assigned frequency and due date.** The state sets your schedule, and it can change. Check your registration notice and the state's calendar, or see our [sales tax due dates](/sales-tax-due-dates) page.
- **Use the state's portal, and enroll early.** Electronic filing and payment thresholds are easy to cross without noticing, and Minnesota and Texas say they notify you when a requirement applies.
- **File and pay on time to keep your discount.** Where a state offers one, a late return or late payment forfeits it.
- **Pay by the required method.** Several states add a penalty for paying by check when electronic payment is required.
- **Ask for a waiver when you have a real reason.** The guides for California, Kentucky, Massachusetts, Minnesota, New York, Oklahoma, South Carolina, Virginia, Washington, and Wisconsin describe some form of penalty relief, usually for reasonable cause and often with documentation. South Carolina does not waive interest, and Kentucky calls its interest not waivable.
- **Register before you file.** A state permit or account comes first. See [what a sales tax permit is](/blog/sales-tax-permit).

## Filing in more than one state?

Every state adds its own portal, form, due date, and penalty schedule, as the tables above show. A seller registered in five states has five calendars to keep straight and five ways to be late.

Kintsugi [monitors your sales for free](https://auth.trykintsugi.com/en/signup) so you can see where you have crossed a threshold. When you register, Kintsugi's [sales tax filing software](/product/sales-tax-filing-software) prepares and files your returns on each state's schedule and remits the payment. Filing starts at $75 per filing or registration, with no per-state subscription. See [pricing](/pricing) or [book a demo](/kintsugi-demo).

## Frequently asked questions

### Which states offer a discount for filing sales tax on time?

Our guides describe a timely-filing discount or compensation in 13 of the 25 states. Eleven state a rate: Florida, Georgia, Illinois, Indiana, Maryland, New York, Ohio, Pennsylvania, South Carolina, Texas, and Wisconsin. Kentucky and Virginia describe a discount without stating the amount. Colorado ended its state service fee on January 1, 2026. See the discount table above for rates and conditions.

### What is the penalty for filing a sales tax return late?

It depends on the state. California states 10% of the tax due, Texas charges $50 for each late report plus 5% or 10% for late payment, and Washington assesses 9%, rising to 19% and then 29%. Georgia, Massachusetts, Michigan, New Jersey, North Carolina, Pennsylvania, South Carolina, Tennessee, and Wisconsin add a percentage each month up to a 25% cap. See the penalty table for every state.

### Do I have to file a sales tax return if I had no sales?

In 23 of the 25 states, our guides say yes. Iowa's guide does not address zero returns, and Maryland's guide says the Comptroller's published guidance does not state whether a return is mandatory when you had no sales. A late zero return still carries a penalty in Florida, Kentucky, New York, Texas, and Virginia.

### Which states require electronic filing?

Indiana, Kentucky, Massachusetts, New Jersey, Ohio, Tennessee, Virginia, Washington, and Wisconsin are described as requiring electronic filing for all filers, some with waivers or narrow exceptions. Colorado, Florida, and Texas phase in or set thresholds by prior-year sales or tax paid. Other states require electronic payment once payments cross a threshold. See the third table for each state's rule.

### Can I get a late filing penalty waived?

Some states allow it. The guides for California, Kentucky, Massachusetts, Minnesota, New York, Oklahoma, South Carolina, Virginia, Washington, and Wisconsin describe penalty relief, usually for reasonable cause. South Carolina does not waive interest, and Kentucky's interest is not waivable. Ask the state agency how to request relief for your situation.

## Sources

Each state's figures come from the how-to-file guide linked in the tables, which cites the state tax agency's own pages and lists the date we checked them. The figures in this comparison were checked September 29, 2026. For the portal, return form, and due date in each of these states, see our [state-by-state guide to filing sales tax online](/blog/how-to-file-sales-tax-online-by-state). To see due dates for every state in one calendar, use our [sales tax due dates](/sales-tax-due-dates) page.

This article is educational information, not tax advice. Penalty rates, interest rates, and discount schedules change, so confirm current figures with the state tax agency before you file.