{
  "name": "US state sales tax filing frequencies and due dates",
  "description": "Sales tax return filing frequencies and due-date rules for the 45 states with a statewide sales tax and Washington, DC: who is assigned each frequency, the due rule and the state's own source.",
  "publisher": "Kintsugi",
  "url": "https://trykintsugi.com/data",
  "version": "1.0.0",
  "license": "CC BY 4.0",
  "license_url": "https://creativecommons.org/licenses/by/4.0/",
  "attribution": "Source: Kintsugi (trykintsugi.com/data), CC BY 4.0",
  "date_modified": "2026-09-29",
  "source": "Each state is checked against its revenue department pages, the first of which is linked in source_url, on the date in last_verified.",
  "row_count": 154,
  "rows": [
    {
      "code": "AL",
      "name": "Alabama",
      "agency": "Alabama Department of Revenue",
      "frequency": "Monthly",
      "assigned_when": "Default filing frequency for all sellers.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.revenue.alabama.gov/sales-use/sales-tax/",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#alabama"
    },
    {
      "code": "AL",
      "name": "Alabama",
      "agency": "Alabama Department of Revenue",
      "frequency": "Quarterly",
      "assigned_when": "On request if state sales tax liability for the preceding calendar year was less than $2,400.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.revenue.alabama.gov/sales-use/sales-tax/",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#alabama"
    },
    {
      "code": "AL",
      "name": "Alabama",
      "agency": "Alabama Department of Revenue",
      "frequency": "Semiannual",
      "assigned_when": "On request if preceding-year liability was less than $1,200, or sales were made in no more than two 30-consecutive-day periods.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.revenue.alabama.gov/sales-use/sales-tax/",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#alabama"
    },
    {
      "code": "AL",
      "name": "Alabama",
      "agency": "Alabama Department of Revenue",
      "frequency": "Annual",
      "assigned_when": "On request if preceding-year liability was less than $600, or sales were made in no more than one 30-consecutive-day period.",
      "due_rule": "January 20",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.revenue.alabama.gov/sales-use/sales-tax/",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#alabama"
    },
    {
      "code": "AZ",
      "name": "Arizona",
      "agency": "Arizona Department of Revenue",
      "frequency": "Monthly",
      "assigned_when": "Estimated annual combined state, county, and city TPT liability of more than $8,000.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://azdor.gov/transaction-privilege-tax/tpt-license/tpt-filing-frequency",
      "last_verified": "2026-09-29",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#arizona"
    },
    {
      "code": "AZ",
      "name": "Arizona",
      "agency": "Arizona Department of Revenue",
      "frequency": "Quarterly",
      "assigned_when": "Estimated annual combined TPT liability of $2,000 to $8,000.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://azdor.gov/transaction-privilege-tax/tpt-license/tpt-filing-frequency",
      "last_verified": "2026-09-29",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#arizona"
    },
    {
      "code": "AZ",
      "name": "Arizona",
      "agency": "Arizona Department of Revenue",
      "frequency": "Annual",
      "assigned_when": "Estimated annual combined TPT liability of less than $2,000.",
      "due_rule": "January 20",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://azdor.gov/transaction-privilege-tax/tpt-license/tpt-filing-frequency",
      "last_verified": "2026-09-29",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#arizona"
    },
    {
      "code": "AZ",
      "name": "Arizona",
      "agency": "Arizona Department of Revenue",
      "frequency": "June estimated payment",
      "assigned_when": "Businesses with prior-year total TPT liability of $4,100,000 or more (2023 onward), or that reasonably anticipate it; others may elect.",
      "due_rule": "June 20",
      "due_day": 20,
      "due_months_after_period_end": 0,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://azdor.gov/transaction-privilege-tax/tpt-license/tpt-filing-frequency",
      "last_verified": "2026-09-29",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#arizona"
    },
    {
      "code": "AR",
      "name": "Arkansas",
      "agency": "Arkansas Department of Finance and Administration",
      "frequency": "Monthly",
      "assigned_when": "Default for all sellers.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/due-dates/",
      "last_verified": "2026-09-29",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#arkansas"
    },
    {
      "code": "AR",
      "name": "Arkansas",
      "agency": "Arkansas Department of Finance and Administration",
      "frequency": "Quarterly",
      "assigned_when": "By DFA notice when average tax for the prior fiscal year (July to June) does not exceed $100 per month.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/due-dates/",
      "last_verified": "2026-09-29",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#arkansas"
    },
    {
      "code": "AR",
      "name": "Arkansas",
      "agency": "Arkansas Department of Finance and Administration",
      "frequency": "Annual",
      "assigned_when": "By DFA notice when average tax for the prior fiscal year (July to June) does not exceed $25 per month.",
      "due_rule": "January 20",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/due-dates/",
      "last_verified": "2026-09-29",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#arkansas"
    },
    {
      "code": "AR",
      "name": "Arkansas",
      "agency": "Arkansas Department of Finance and Administration",
      "frequency": "First prepayment (12th)",
      "assigned_when": "Average net sales of $200,000 or more per month; under the DFA-calculated option, 40% of prior-year average monthly tax.",
      "due_rule": "12th of the same month",
      "due_day": 12,
      "due_months_after_period_end": 0,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/due-dates/",
      "last_verified": "2026-09-29",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#arkansas"
    },
    {
      "code": "AR",
      "name": "Arkansas",
      "agency": "Arkansas Department of Finance and Administration",
      "frequency": "Second prepayment (24th)",
      "assigned_when": "Average net sales of $200,000 or more per month; 40% of prior-year average monthly tax, or one taxpayer-calculated payment of at least 80% of the month's tax.",
      "due_rule": "24th of the same month",
      "due_day": 24,
      "due_months_after_period_end": 0,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/due-dates/",
      "last_verified": "2026-09-29",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#arkansas"
    },
    {
      "code": "CA",
      "name": "California",
      "agency": "California Department of Tax and Fee Administration",
      "frequency": "Monthly",
      "assigned_when": "Assigned by CDTFA based on reported tax or anticipated taxable sales; CDTFA does not publish a dollar threshold.",
      "due_rule": "Last day of the following month",
      "due_day": "last",
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://cdtfa.ca.gov/taxes-and-fees/sales-use-tax-returns-filing-dates.htm",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#california"
    },
    {
      "code": "CA",
      "name": "California",
      "agency": "California Department of Tax and Fee Administration",
      "frequency": "Quarterly",
      "assigned_when": "Most accounts; assigned by CDTFA based on reported tax or anticipated taxable sales.",
      "due_rule": "Last day of the following month",
      "due_day": "last",
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://cdtfa.ca.gov/taxes-and-fees/sales-use-tax-returns-filing-dates.htm",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#california"
    },
    {
      "code": "CA",
      "name": "California",
      "agency": "California Department of Tax and Fee Administration",
      "frequency": "Quarterly prepayment",
      "assigned_when": "Quarterly prepay accounts: estimated taxable sales (the measure of tax) averaging $17,000 or more per month, after CDTFA notice.",
      "due_rule": "24th of the following month",
      "due_day": 24,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://cdtfa.ca.gov/taxes-and-fees/sales-use-tax-returns-filing-dates.htm",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#california"
    },
    {
      "code": "CA",
      "name": "California",
      "agency": "California Department of Tax and Fee Administration",
      "frequency": "Fiscal yearly",
      "assigned_when": "Assigned by CDTFA to low-volume accounts on a July to June fiscal year.",
      "due_rule": "Last day of July",
      "due_day": "last",
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://cdtfa.ca.gov/taxes-and-fees/sales-use-tax-returns-filing-dates.htm",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#california"
    },
    {
      "code": "CA",
      "name": "California",
      "agency": "California Department of Tax and Fee Administration",
      "frequency": "Yearly",
      "assigned_when": "Assigned by CDTFA to low-volume accounts on a calendar year.",
      "due_rule": "Last day of January",
      "due_day": "last",
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://cdtfa.ca.gov/taxes-and-fees/sales-use-tax-returns-filing-dates.htm",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#california"
    },
    {
      "code": "CO",
      "name": "Colorado",
      "agency": "Colorado Department of Revenue",
      "frequency": "Monthly",
      "assigned_when": "Sales tax collected of $1,100 or more per month.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://tax.colorado.gov/sales-tax-filing-information",
      "last_verified": "2026-09-29",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#colorado"
    },
    {
      "code": "CO",
      "name": "Colorado",
      "agency": "Colorado Department of Revenue",
      "frequency": "Quarterly",
      "assigned_when": "Sales tax collected under $1,100 per month.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://tax.colorado.gov/sales-tax-filing-information",
      "last_verified": "2026-09-29",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#colorado"
    },
    {
      "code": "CO",
      "name": "Colorado",
      "agency": "Colorado Department of Revenue",
      "frequency": "Annual",
      "assigned_when": "Sales tax collected of $50 or less per month; also wholesalers with $600 or less of sales tax liability per year.",
      "due_rule": "January 20",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://tax.colorado.gov/sales-tax-filing-information",
      "last_verified": "2026-09-29",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#colorado"
    },
    {
      "code": "CT",
      "name": "Connecticut",
      "agency": "Connecticut Department of Revenue Services",
      "frequency": "Monthly",
      "assigned_when": "Total tax liability of $4,000 or more for the 12 months ending the preceding June 30.",
      "due_rule": "Last day of the following month",
      "due_day": "last",
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://portal.ct.gov/drs/sales-tax/tax-information",
      "last_verified": "2026-09-29",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#connecticut"
    },
    {
      "code": "CT",
      "name": "Connecticut",
      "agency": "Connecticut Department of Revenue Services",
      "frequency": "Quarterly",
      "assigned_when": "Liability of $1,000 or more but less than $4,000 for the 12 months ending the preceding June 30; typical for new businesses.",
      "due_rule": "Last day of the following month",
      "due_day": "last",
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://portal.ct.gov/drs/sales-tax/tax-information",
      "last_verified": "2026-09-29",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#connecticut"
    },
    {
      "code": "CT",
      "name": "Connecticut",
      "agency": "Connecticut Department of Revenue Services",
      "frequency": "Annual",
      "assigned_when": "Liability of less than $1,000 for the 12 months ending the preceding June 30.",
      "due_rule": "Last day of January",
      "due_day": "last",
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://portal.ct.gov/drs/sales-tax/tax-information",
      "last_verified": "2026-09-29",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#connecticut"
    },
    {
      "code": "DC",
      "name": "District of Columbia",
      "agency": "District of Columbia Office of Tax and Revenue",
      "frequency": "Monthly",
      "assigned_when": "Sales and use tax liability of $1,201 or more per period; all remote sellers and marketplace facilitators.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/page_content/attachments/2024%20FR800MQA%20instructions%20v1.0%20Final.pdf",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#washington-dc"
    },
    {
      "code": "DC",
      "name": "District of Columbia",
      "agency": "District of Columbia Office of Tax and Revenue",
      "frequency": "Quarterly",
      "assigned_when": "Liability of $201 to $1,200 per period; default for most new registrants.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/page_content/attachments/2024%20FR800MQA%20instructions%20v1.0%20Final.pdf",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#washington-dc"
    },
    {
      "code": "DC",
      "name": "District of Columbia",
      "agency": "District of Columbia Office of Tax and Revenue",
      "frequency": "Annual",
      "assigned_when": "Liability of $200 or less per period.",
      "due_rule": "October 20",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/page_content/attachments/2024%20FR800MQA%20instructions%20v1.0%20Final.pdf",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#washington-dc"
    },
    {
      "code": "FL",
      "name": "Florida",
      "agency": "Florida Department of Revenue",
      "frequency": "Monthly",
      "assigned_when": "Annual sales and use tax collections of more than $1,000.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://floridarevenue.com/taxes/taxesfees/Pages/sales_tax.aspx",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#florida"
    },
    {
      "code": "FL",
      "name": "Florida",
      "agency": "Florida Department of Revenue",
      "frequency": "Quarterly",
      "assigned_when": "Annual collections of $501 to $1,000; most new businesses start quarterly.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://floridarevenue.com/taxes/taxesfees/Pages/sales_tax.aspx",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#florida"
    },
    {
      "code": "FL",
      "name": "Florida",
      "agency": "Florida Department of Revenue",
      "frequency": "Semiannual",
      "assigned_when": "Annual collections of $101 to $500.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://floridarevenue.com/taxes/taxesfees/Pages/sales_tax.aspx",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#florida"
    },
    {
      "code": "FL",
      "name": "Florida",
      "agency": "Florida Department of Revenue",
      "frequency": "Annual",
      "assigned_when": "Annual collections of $100 or less.",
      "due_rule": "January 20",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://floridarevenue.com/taxes/taxesfees/Pages/sales_tax.aspx",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#florida"
    },
    {
      "code": "FL",
      "name": "Florida",
      "agency": "Florida Department of Revenue",
      "frequency": "Monthly estimated tax",
      "assigned_when": "Paid $200,000 or more in state sales and use tax in the prior state fiscal year (July to June); 60% of the month's state tax is paid with the prior month's return.",
      "due_rule": "20th of the same month",
      "due_day": 20,
      "due_months_after_period_end": 0,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://floridarevenue.com/taxes/taxesfees/Pages/sales_tax.aspx",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#florida"
    },
    {
      "code": "GA",
      "name": "Georgia",
      "agency": "Georgia Department of Revenue",
      "frequency": "Monthly",
      "assigned_when": "Default for most dealers. New dealers must file monthly for their first six months after registration.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://dor.georgia.gov/taxes/business-taxes/sales-use-tax/file-pay",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#georgia"
    },
    {
      "code": "GA",
      "name": "Georgia",
      "agency": "Georgia Department of Revenue",
      "frequency": "Quarterly",
      "assigned_when": "By written request and DOR approval when tax liability averages less than $200 per month over six consecutive months.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://dor.georgia.gov/taxes/business-taxes/sales-use-tax/file-pay",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#georgia"
    },
    {
      "code": "GA",
      "name": "Georgia",
      "agency": "Georgia Department of Revenue",
      "frequency": "Annual",
      "assigned_when": "By written request and DOR approval when tax liability averages less than $50 per month over six consecutive months.",
      "due_rule": "January 20",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://dor.georgia.gov/taxes/business-taxes/sales-use-tax/file-pay",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#georgia"
    },
    {
      "code": "GA",
      "name": "Georgia",
      "agency": "Georgia Department of Revenue",
      "frequency": "Monthly prepaid estimated tax",
      "assigned_when": "Dealers whose prior calendar year state tax liability exceeded $60,000 (excluding local taxes) prepay 50% of estimated tax for the current month.",
      "due_rule": "20th of the same month",
      "due_day": 20,
      "due_months_after_period_end": 0,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://dor.georgia.gov/taxes/business-taxes/sales-use-tax/file-pay",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#georgia"
    },
    {
      "code": "HI",
      "name": "Hawaii",
      "agency": "Hawaii Department of Taxation",
      "frequency": "Monthly",
      "assigned_when": "Expected annual GET liability over $4,000.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://tax.hawaii.gov/get/",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#hawaii"
    },
    {
      "code": "HI",
      "name": "Hawaii",
      "agency": "Hawaii Department of Taxation",
      "frequency": "Quarterly",
      "assigned_when": "Expected annual GET liability of $4,000 or less.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://tax.hawaii.gov/get/",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#hawaii"
    },
    {
      "code": "HI",
      "name": "Hawaii",
      "agency": "Hawaii Department of Taxation",
      "frequency": "Semiannual",
      "assigned_when": "Expected annual GET liability of $2,000 or less.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://tax.hawaii.gov/get/",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#hawaii"
    },
    {
      "code": "ID",
      "name": "Idaho",
      "agency": "Idaho State Tax Commission",
      "frequency": "Monthly",
      "assigned_when": "Default for most retailers.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://tax.idaho.gov/taxes/sales-use/stfiling/",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#idaho"
    },
    {
      "code": "ID",
      "name": "Idaho",
      "agency": "Idaho State Tax Commission",
      "frequency": "Quarterly",
      "assigned_when": "Retailers who owe less than $750 in tax per quarter.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://tax.idaho.gov/taxes/sales-use/stfiling/",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#idaho"
    },
    {
      "code": "ID",
      "name": "Idaho",
      "agency": "Idaho State Tax Commission",
      "frequency": "Semiannual",
      "assigned_when": "By application, for distributors or wholesalers with only a few taxable sales.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://tax.idaho.gov/taxes/sales-use/stfiling/",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#idaho"
    },
    {
      "code": "ID",
      "name": "Idaho",
      "agency": "Idaho State Tax Commission",
      "frequency": "Annual",
      "assigned_when": "By application, for distributors or wholesalers with only a few taxable sales.",
      "due_rule": "January 20",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://tax.idaho.gov/taxes/sales-use/stfiling/",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#idaho"
    },
    {
      "code": "IL",
      "name": "Illinois",
      "agency": "Illinois Department of Revenue",
      "frequency": "Monthly",
      "assigned_when": "Default; average monthly liability greater than $200.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://tax.illinois.gov/research/publications/pubs/retailers-overview-of-sales-and-use-tax/requirements-for-retailers-who-file-form-st-1.html",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#illinois"
    },
    {
      "code": "IL",
      "name": "Illinois",
      "agency": "Illinois Department of Revenue",
      "frequency": "Quarterly",
      "assigned_when": "IDOR may assign when average monthly liability is $50 to $200.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://tax.illinois.gov/research/publications/pubs/retailers-overview-of-sales-and-use-tax/requirements-for-retailers-who-file-form-st-1.html",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#illinois"
    },
    {
      "code": "IL",
      "name": "Illinois",
      "agency": "Illinois Department of Revenue",
      "frequency": "Annual",
      "assigned_when": "IDOR may assign when average monthly liability is less than $50.",
      "due_rule": "January 20",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://tax.illinois.gov/research/publications/pubs/retailers-overview-of-sales-and-use-tax/requirements-for-retailers-who-file-form-st-1.html",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#illinois"
    },
    {
      "code": "IN",
      "name": "Indiana",
      "agency": "Indiana Department of Revenue",
      "frequency": "Monthly (early filer)",
      "assigned_when": "Average monthly tax due in the preceding year over $1,000.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.in.gov/dor/files/sib70.pdf",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#indiana"
    },
    {
      "code": "IN",
      "name": "Indiana",
      "agency": "Indiana Department of Revenue",
      "frequency": "Monthly",
      "assigned_when": "Average monthly tax due in the preceding year of $1,000 or less (and annual collections of $1,000 or more).",
      "due_rule": "30 days after the period ends",
      "due_day": null,
      "due_months_after_period_end": null,
      "due_days_after_period_end": 30,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.in.gov/dor/files/sib70.pdf",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#indiana"
    },
    {
      "code": "IN",
      "name": "Indiana",
      "agency": "Indiana Department of Revenue",
      "frequency": "Annual",
      "assigned_when": "Annual collections under $1,000, as determined by the department.",
      "due_rule": "30 days after the period ends",
      "due_day": null,
      "due_months_after_period_end": null,
      "due_days_after_period_end": 30,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.in.gov/dor/files/sib70.pdf",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#indiana"
    },
    {
      "code": "IA",
      "name": "Iowa",
      "agency": "Iowa Department of Revenue",
      "frequency": "Monthly",
      "assigned_when": "$1,200 or more in sales and use tax per year; also required for hotel/motel, auto rental, and construction equipment tax filers.",
      "due_rule": "Last day of the following month",
      "due_day": "last",
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://revenue.iowa.gov/taxes/file-my-taxes/business-taxes/filing-frequency-return-due-dates",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#iowa"
    },
    {
      "code": "IA",
      "name": "Iowa",
      "agency": "Iowa Department of Revenue",
      "frequency": "Annual",
      "assigned_when": "Less than $1,200 in sales and use tax per year.",
      "due_rule": "Last day of January",
      "due_day": "last",
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://revenue.iowa.gov/taxes/file-my-taxes/business-taxes/filing-frequency-return-due-dates",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#iowa"
    },
    {
      "code": "KS",
      "name": "Kansas",
      "agency": "Kansas Department of Revenue",
      "frequency": "Monthly",
      "assigned_when": "Total tax liability over $5,000 in a calendar year.",
      "due_rule": "25th of the following month",
      "due_day": 25,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.ksrevenue.gov/pub1510.html",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#kansas"
    },
    {
      "code": "KS",
      "name": "Kansas",
      "agency": "Kansas Department of Revenue",
      "frequency": "Quarterly",
      "assigned_when": "Total tax liability over $1,000 but not over $5,000 in a calendar year.",
      "due_rule": "25th of the following month",
      "due_day": 25,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.ksrevenue.gov/pub1510.html",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#kansas"
    },
    {
      "code": "KS",
      "name": "Kansas",
      "agency": "Kansas Department of Revenue",
      "frequency": "Annual",
      "assigned_when": "Total tax liability of $1,000 or less in a calendar year.",
      "due_rule": "January 25",
      "due_day": 25,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.ksrevenue.gov/pub1510.html",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#kansas"
    },
    {
      "code": "KY",
      "name": "Kentucky",
      "agency": "Kentucky Department of Revenue",
      "frequency": "Monthly",
      "assigned_when": "Default under KRS 139.540/139.550; frequency is set at registration and reviewed annually (changes normally in June) based on prior-year liability.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://revenue.ky.gov/DOR%20Training%20Materials/103%20KAR%2025.131.%20Current%20month%20payment%20of%20sales%20and%20use%20taxes%20by%20larger%20taxpayers.pdf",
      "last_verified": "2026-09-29",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#kentucky"
    },
    {
      "code": "KY",
      "name": "Kentucky",
      "agency": "Kentucky Department of Revenue",
      "frequency": "Monthly (accelerated)",
      "assigned_when": "Average monthly sales and use tax liability over $10,000 (103 KAR 25:131); relieved only after two calendar years under $8,000.",
      "due_rule": "25th of the following month",
      "due_day": 25,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://revenue.ky.gov/DOR%20Training%20Materials/103%20KAR%2025.131.%20Current%20month%20payment%20of%20sales%20and%20use%20taxes%20by%20larger%20taxpayers.pdf",
      "last_verified": "2026-09-29",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#kentucky"
    },
    {
      "code": "KY",
      "name": "Kentucky",
      "agency": "Kentucky Department of Revenue",
      "frequency": "Accelerated current-month payment",
      "assigned_when": "Accelerated filers remit tax for the 1st through 15th of the current month (actual, or at least half the prior month's tax) by the 25th.",
      "due_rule": "25th of the same month",
      "due_day": 25,
      "due_months_after_period_end": 0,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://revenue.ky.gov/DOR%20Training%20Materials/103%20KAR%2025.131.%20Current%20month%20payment%20of%20sales%20and%20use%20taxes%20by%20larger%20taxpayers.pdf",
      "last_verified": "2026-09-29",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#kentucky"
    },
    {
      "code": "KY",
      "name": "Kentucky",
      "agency": "Kentucky Department of Revenue",
      "frequency": "Quarterly",
      "assigned_when": "Assigned by the department based on lower prior-year liability.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://revenue.ky.gov/DOR%20Training%20Materials/103%20KAR%2025.131.%20Current%20month%20payment%20of%20sales%20and%20use%20taxes%20by%20larger%20taxpayers.pdf",
      "last_verified": "2026-09-29",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#kentucky"
    },
    {
      "code": "KY",
      "name": "Kentucky",
      "agency": "Kentucky Department of Revenue",
      "frequency": "Annual",
      "assigned_when": "Assigned by the department based on lower prior-year liability.",
      "due_rule": "January 20",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://revenue.ky.gov/DOR%20Training%20Materials/103%20KAR%2025.131.%20Current%20month%20payment%20of%20sales%20and%20use%20taxes%20by%20larger%20taxpayers.pdf",
      "last_verified": "2026-09-29",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#kentucky"
    },
    {
      "code": "LA",
      "name": "Louisiana",
      "agency": "Louisiana Department of Revenue",
      "frequency": "Monthly",
      "assigned_when": "Default for dealers. Returns are due monthly unless the dealer is approved for quarterly filing.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://revenue.louisiana.gov/tax-education-and-faqs/faqs/sales-tax/when-is-the-sales-tax-return-due-what-happens-if-i-am-late/",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#louisiana"
    },
    {
      "code": "LA",
      "name": "Louisiana",
      "agency": "Louisiana Department of Revenue",
      "frequency": "Quarterly",
      "assigned_when": "Dealers whose state sales tax averages less than $500 per month (LDR allows applying after filing six monthly returns).",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://revenue.louisiana.gov/tax-education-and-faqs/faqs/sales-tax/when-is-the-sales-tax-return-due-what-happens-if-i-am-late/",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#louisiana"
    },
    {
      "code": "ME",
      "name": "Maine",
      "agency": "Maine Revenue Services",
      "frequency": "Monthly",
      "assigned_when": "Retailers with average sales and use tax liability of $600 or more per month (the default under Rule 304).",
      "due_rule": "15th of the following month",
      "due_day": 15,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.maine.gov/revenue/taxes/sales-use-service-provider-tax/rates-due-dates",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#maine"
    },
    {
      "code": "ME",
      "name": "Maine",
      "agency": "Maine Revenue Services",
      "frequency": "Quarterly",
      "assigned_when": "Retailers with average liability of at least $100 but less than $600 per month.",
      "due_rule": "15th of the following month",
      "due_day": 15,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.maine.gov/revenue/taxes/sales-use-service-provider-tax/rates-due-dates",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#maine"
    },
    {
      "code": "ME",
      "name": "Maine",
      "agency": "Maine Revenue Services",
      "frequency": "Semiannual",
      "assigned_when": "Retailers with average liability of less than $100 per month but more than $50 per year.",
      "due_rule": "15th of the following month",
      "due_day": 15,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.maine.gov/revenue/taxes/sales-use-service-provider-tax/rates-due-dates",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#maine"
    },
    {
      "code": "ME",
      "name": "Maine",
      "agency": "Maine Revenue Services",
      "frequency": "Annual",
      "assigned_when": "Retailers with average annual liability of less than $50.",
      "due_rule": "January 15",
      "due_day": 15,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.maine.gov/revenue/taxes/sales-use-service-provider-tax/rates-due-dates",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#maine"
    },
    {
      "code": "MD",
      "name": "Maryland",
      "agency": "Comptroller of Maryland",
      "frequency": "Monthly",
      "assigned_when": "Statutory default for vendors. The Comptroller assigns monthly filing when tax payments are expected to average $100 or more per month.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/legal-publications/tips/business/bustip22.pdf",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#maryland"
    },
    {
      "code": "MD",
      "name": "Maryland",
      "agency": "Comptroller of Maryland",
      "frequency": "Quarterly",
      "assigned_when": "New registrants start on quarterly returns; the Comptroller may keep a vendor quarterly when tax is expected to be less than $100 per month.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/legal-publications/tips/business/bustip22.pdf",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#maryland"
    },
    {
      "code": "MD",
      "name": "Maryland",
      "agency": "Comptroller of Maryland",
      "frequency": "Semiannual",
      "assigned_when": "Assigned by the Comptroller when tax is expected to be less than $100 per month, based on actual payments.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/legal-publications/tips/business/bustip22.pdf",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#maryland"
    },
    {
      "code": "MD",
      "name": "Maryland",
      "agency": "Comptroller of Maryland",
      "frequency": "Annual",
      "assigned_when": "Assigned by the Comptroller when tax is expected to be less than $100 per month, based on actual payments.",
      "due_rule": "January 20",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/legal-publications/tips/business/bustip22.pdf",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#maryland"
    },
    {
      "code": "MA",
      "name": "Massachusetts",
      "agency": "Massachusetts Department of Revenue",
      "frequency": "Monthly",
      "assigned_when": "Vendors whose sales and use tax liability is reasonably estimated to be more than $1,200 for the calendar year.",
      "due_rule": "30 days after the period ends",
      "due_day": null,
      "due_months_after_period_end": null,
      "due_days_after_period_end": 30,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62C/Section16",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#massachusetts"
    },
    {
      "code": "MA",
      "name": "Massachusetts",
      "agency": "Massachusetts Department of Revenue",
      "frequency": "Quarterly",
      "assigned_when": "Vendors whose liability is estimated to be more than $100 but not more than $1,200 for the calendar year.",
      "due_rule": "30 days after the period ends",
      "due_day": null,
      "due_months_after_period_end": null,
      "due_days_after_period_end": 30,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62C/Section16",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#massachusetts"
    },
    {
      "code": "MA",
      "name": "Massachusetts",
      "agency": "Massachusetts Department of Revenue",
      "frequency": "Annual",
      "assigned_when": "Vendors whose liability is reasonably estimated to be $100 or less for the calendar year.",
      "due_rule": "30 days after the period ends",
      "due_day": null,
      "due_months_after_period_end": null,
      "due_days_after_period_end": 30,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62C/Section16",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#massachusetts"
    },
    {
      "code": "MA",
      "name": "Massachusetts",
      "agency": "Massachusetts Department of Revenue",
      "frequency": "Monthly advance payment",
      "assigned_when": "Vendors with more than $150,000 of cumulative sales and use tax liability in the prior calendar year.",
      "due_rule": "25th of the same month",
      "due_day": 25,
      "due_months_after_period_end": 0,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62C/Section16",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#massachusetts"
    },
    {
      "code": "MI",
      "name": "Michigan",
      "agency": "Michigan Department of Treasury",
      "frequency": "Monthly",
      "assigned_when": "Assigned by Treasury from the estimated monthly tax on registration, then reviewed annually against prior-year liability. Required for all accelerated filers.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.michigan.gov/taxes/business-taxes/payroll-service-providers/filing-frequency",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#michigan"
    },
    {
      "code": "MI",
      "name": "Michigan",
      "agency": "Michigan Department of Treasury",
      "frequency": "Quarterly",
      "assigned_when": "Assigned by Treasury from estimated or prior-year liability; Treasury does not publish the dollar cutoff.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.michigan.gov/taxes/business-taxes/payroll-service-providers/filing-frequency",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#michigan"
    },
    {
      "code": "MI",
      "name": "Michigan",
      "agency": "Michigan Department of Treasury",
      "frequency": "Annual",
      "assigned_when": "Lowest-volume accounts (registration option 'Up to $62' of estimated monthly tax). Every sales, use and withholding account also files an annual reconciliation return by February 28.",
      "due_rule": "February 28",
      "due_day": 28,
      "due_months_after_period_end": 2,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.michigan.gov/taxes/business-taxes/payroll-service-providers/filing-frequency",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#michigan"
    },
    {
      "code": "MI",
      "name": "Michigan",
      "agency": "Michigan Department of Treasury",
      "frequency": "Accelerated prepayment",
      "assigned_when": "Accounts with $720,000 or more of sales or use tax liability in the prior calendar year; paid by EFT.",
      "due_rule": "20th of the same month",
      "due_day": 20,
      "due_months_after_period_end": 0,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.michigan.gov/taxes/business-taxes/payroll-service-providers/filing-frequency",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#michigan"
    },
    {
      "code": "MN",
      "name": "Minnesota",
      "agency": "Minnesota Department of Revenue",
      "frequency": "Monthly",
      "assigned_when": "Businesses with average tax liability of more than $500 per month.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.revenue.state.mn.us/sales-tax-return-filing-due-dates",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#minnesota"
    },
    {
      "code": "MN",
      "name": "Minnesota",
      "agency": "Minnesota Department of Revenue",
      "frequency": "Quarterly",
      "assigned_when": "Businesses with average tax liability of $100 to $500 per month.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.revenue.state.mn.us/sales-tax-return-filing-due-dates",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#minnesota"
    },
    {
      "code": "MN",
      "name": "Minnesota",
      "agency": "Minnesota Department of Revenue",
      "frequency": "Annual",
      "assigned_when": "Businesses with average tax liability of less than $100 per month.",
      "due_rule": "February 5",
      "due_day": 5,
      "due_months_after_period_end": 2,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.revenue.state.mn.us/sales-tax-return-filing-due-dates",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#minnesota"
    },
    {
      "code": "MS",
      "name": "Mississippi",
      "agency": "Mississippi Department of Revenue",
      "frequency": "Monthly",
      "assigned_when": "Retailers remitting more than $3,599 per year (average liability of $300 or more per month).",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.dor.ms.gov/business/sales-use-tax/reporting-requirements",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#mississippi"
    },
    {
      "code": "MS",
      "name": "Mississippi",
      "agency": "Mississippi Department of Revenue",
      "frequency": "Quarterly",
      "assigned_when": "Retailers remitting $600 to $3,599 per year.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.dor.ms.gov/business/sales-use-tax/reporting-requirements",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#mississippi"
    },
    {
      "code": "MS",
      "name": "Mississippi",
      "agency": "Mississippi Department of Revenue",
      "frequency": "Annual",
      "assigned_when": "Retailers remitting less than $600 per year.",
      "due_rule": "January 20",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.dor.ms.gov/business/sales-use-tax/reporting-requirements",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#mississippi"
    },
    {
      "code": "MO",
      "name": "Missouri",
      "agency": "Missouri Department of Revenue",
      "frequency": "Monthly",
      "assigned_when": "Sellers collecting $500 or more of state sales tax per month (local tax excluded). Also required for quarter-monthly payers.",
      "due_rule": "Last day of the following month",
      "due_day": "last",
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://dor.mo.gov/faq/taxation/business/sales-tax-filing.html",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#missouri"
    },
    {
      "code": "MO",
      "name": "Missouri",
      "agency": "Missouri Department of Revenue",
      "frequency": "Quarterly",
      "assigned_when": "Sellers collecting less than $500 of state sales tax per month.",
      "due_rule": "Last day of the following month",
      "due_day": "last",
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://dor.mo.gov/faq/taxation/business/sales-tax-filing.html",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#missouri"
    },
    {
      "code": "MO",
      "name": "Missouri",
      "agency": "Missouri Department of Revenue",
      "frequency": "Annual",
      "assigned_when": "Sellers collecting less than $200 of state sales tax per quarter.",
      "due_rule": "January 31",
      "due_day": 31,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://dor.mo.gov/faq/taxation/business/sales-tax-filing.html",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#missouri"
    },
    {
      "code": "NE",
      "name": "Nebraska",
      "agency": "Nebraska Department of Revenue",
      "frequency": "Monthly",
      "assigned_when": "Yearly tax liability of $3,000 or more. Retailers without an assigned frequency are also treated as monthly filers.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://revenue.nebraska.gov/sites/default/files/doc/legal/regs/1-010.pdf",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#nebraska"
    },
    {
      "code": "NE",
      "name": "Nebraska",
      "agency": "Nebraska Department of Revenue",
      "frequency": "Quarterly",
      "assigned_when": "Yearly tax liability of $900 or more and less than $3,000.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://revenue.nebraska.gov/sites/default/files/doc/legal/regs/1-010.pdf",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#nebraska"
    },
    {
      "code": "NE",
      "name": "Nebraska",
      "agency": "Nebraska Department of Revenue",
      "frequency": "Annual",
      "assigned_when": "Yearly tax liability of less than $900. The Tax Commissioner may also assign annual filing to seasonal retailers regardless of liability.",
      "due_rule": "January 20",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://revenue.nebraska.gov/sites/default/files/doc/legal/regs/1-010.pdf",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#nebraska"
    },
    {
      "code": "NV",
      "name": "Nevada",
      "agency": "Nevada Department of Taxation",
      "frequency": "Monthly",
      "assigned_when": "Mandatory if taxable sales are more than $10,000 per month.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://tax.nv.gov/wp-content/uploads/2026/01/Department-of-Taxation-New-Sales-Tax-filing-date.pdf",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#nevada"
    },
    {
      "code": "NV",
      "name": "Nevada",
      "agency": "Nevada Department of Taxation",
      "frequency": "Quarterly",
      "assigned_when": "Taxable sales of less than $10,000 per month.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://tax.nv.gov/wp-content/uploads/2026/01/Department-of-Taxation-New-Sales-Tax-filing-date.pdf",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#nevada"
    },
    {
      "code": "NV",
      "name": "Nevada",
      "agency": "Nevada Department of Taxation",
      "frequency": "Annual",
      "assigned_when": "Less than $1,500 in taxable sales in the previous year.",
      "due_rule": "January 20",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://tax.nv.gov/wp-content/uploads/2026/01/Department-of-Taxation-New-Sales-Tax-filing-date.pdf",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#nevada"
    },
    {
      "code": "NJ",
      "name": "New Jersey",
      "agency": "New Jersey Division of Taxation",
      "frequency": "Quarterly (ST-50)",
      "assigned_when": "All registered sellers file a quarterly return (Form ST-50), with or without payment.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.nj.gov/treasury/taxation/su_12.shtml",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#new-jersey"
    },
    {
      "code": "NJ",
      "name": "New Jersey",
      "agency": "New Jersey Division of Taxation",
      "frequency": "Monthly remittance (ST-51)",
      "assigned_when": "Collected more than $30,000 in NJ sales and use tax in the prior calendar year and more than $500 due in the first and/or second month of the quarter.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.nj.gov/treasury/taxation/su_12.shtml",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#new-jersey"
    },
    {
      "code": "NM",
      "name": "New Mexico",
      "agency": "New Mexico Taxation and Revenue Department",
      "frequency": "Monthly",
      "assigned_when": "Default at registration. Also required for seasonal, temporary, and special event filers, and for anyone averaging more than $500 a month in tax.",
      "due_rule": "25th of the following month",
      "due_day": 25,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://realfile.tax.newmexico.gov/trd-41413ins.pdf",
      "last_verified": "2026-09-29",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#new-mexico"
    },
    {
      "code": "NM",
      "name": "New Mexico",
      "agency": "New Mexico Taxation and Revenue Department",
      "frequency": "Quarterly",
      "assigned_when": "By approved request (Form ACD-31015) if combined tax due averages $500 a month or less.",
      "due_rule": "25th of the following month",
      "due_day": 25,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://realfile.tax.newmexico.gov/trd-41413ins.pdf",
      "last_verified": "2026-09-29",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#new-mexico"
    },
    {
      "code": "NM",
      "name": "New Mexico",
      "agency": "New Mexico Taxation and Revenue Department",
      "frequency": "Semiannual",
      "assigned_when": "By approved request (Form ACD-31015) if combined tax due averages $500 a month or less.",
      "due_rule": "25th of the following month",
      "due_day": 25,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://realfile.tax.newmexico.gov/trd-41413ins.pdf",
      "last_verified": "2026-09-29",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#new-mexico"
    },
    {
      "code": "NY",
      "name": "New York",
      "agency": "New York State Department of Taxation and Finance",
      "frequency": "Quarterly",
      "assigned_when": "Taxable receipts, purchases subject to use tax, rents, and amusement charges less than $300,000 during the previous quarter (and not an annual filer).",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/filing_requirements_for_sales_and_use_tax_returns.htm",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#new-york"
    },
    {
      "code": "NY",
      "name": "New York",
      "agency": "New York State Department of Taxation and Finance",
      "frequency": "Part-quarterly (monthly)",
      "assigned_when": "Combined taxable receipts, taxable purchases, rents, and amusement charges of $300,000 or more in a quarter. Monthly ST-809 for the first two months, then quarterly ST-810.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/filing_requirements_for_sales_and_use_tax_returns.htm",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#new-york"
    },
    {
      "code": "NY",
      "name": "New York",
      "agency": "New York State Department of Taxation and Finance",
      "frequency": "Annual",
      "assigned_when": "Owe $3,000 or less in tax during the annual period (March 1 to end of February).",
      "due_rule": "March 20",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/filing_requirements_for_sales_and_use_tax_returns.htm",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#new-york"
    },
    {
      "code": "NY",
      "name": "New York",
      "agency": "New York State Department of Taxation and Finance",
      "frequency": "PrompTax accelerated payment",
      "assigned_when": "Mandatory PrompTax for annual sales and use tax liability over $500,000 (June-May base year). Pays tax for the 23rd of the prior month through the 22nd of the current month.",
      "due_rule": "Third business day after the 22nd of each month",
      "due_day": 25,
      "due_months_after_period_end": 0,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/filing_requirements_for_sales_and_use_tax_returns.htm",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#new-york"
    },
    {
      "code": "NC",
      "name": "North Carolina",
      "agency": "North Carolina Department of Revenue",
      "frequency": "Monthly",
      "assigned_when": "Total tax liability consistently less than $20,000 per month and at least $100 per month.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-filing-requirements-payment-options/filing-frequency-and-due-dates",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#north-carolina"
    },
    {
      "code": "NC",
      "name": "North Carolina",
      "agency": "North Carolina Department of Revenue",
      "frequency": "Quarterly",
      "assigned_when": "Total tax liability consistently less than $100 per month.",
      "due_rule": "Last day of the following month",
      "due_day": "last",
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-filing-requirements-payment-options/filing-frequency-and-due-dates",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#north-carolina"
    },
    {
      "code": "NC",
      "name": "North Carolina",
      "agency": "North Carolina Department of Revenue",
      "frequency": "Monthly prepayment",
      "assigned_when": "Total tax liability consistently at least $20,000 a month. Files monthly by the 20th and prepays the current month's liability with that return.",
      "due_rule": "20th of the same month",
      "due_day": 20,
      "due_months_after_period_end": 0,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-filing-requirements-payment-options/filing-frequency-and-due-dates",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#north-carolina"
    },
    {
      "code": "ND",
      "name": "North Dakota",
      "agency": "North Dakota Office of State Tax Commissioner",
      "frequency": "Monthly",
      "assigned_when": "Taxable sales and purchases of $333,000 or more in the preceding calendar year (may be waived on request for good cause).",
      "due_rule": "Last day of the following month",
      "due_day": "last",
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.tax.nd.gov/sales-and-use-tax-deadlines",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#north-dakota"
    },
    {
      "code": "ND",
      "name": "North Dakota",
      "agency": "North Dakota Office of State Tax Commissioner",
      "frequency": "Quarterly",
      "assigned_when": "Default statutory frequency for retailers under the $333,000 monthly threshold.",
      "due_rule": "Last day of the following month",
      "due_day": "last",
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.tax.nd.gov/sales-and-use-tax-deadlines",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#north-dakota"
    },
    {
      "code": "ND",
      "name": "North Dakota",
      "agency": "North Dakota Office of State Tax Commissioner",
      "frequency": "Semiannual",
      "assigned_when": "Assigned by the Tax Commissioner based on how often sales occur; no dollar threshold published.",
      "due_rule": "Last day of the following month",
      "due_day": "last",
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.tax.nd.gov/sales-and-use-tax-deadlines",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#north-dakota"
    },
    {
      "code": "ND",
      "name": "North Dakota",
      "agency": "North Dakota Office of State Tax Commissioner",
      "frequency": "Annual",
      "assigned_when": "Assigned by the Tax Commissioner based on how often sales occur; no dollar threshold published.",
      "due_rule": "Last day of January",
      "due_day": "last",
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.tax.nd.gov/sales-and-use-tax-deadlines",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#north-dakota"
    },
    {
      "code": "OH",
      "name": "Ohio",
      "agency": "Ohio Department of Taxation",
      "frequency": "Monthly",
      "assigned_when": "Default statutory frequency; the Department assigns monthly, semiannual, or EFT based on anticipated tax liability.",
      "due_rule": "23rd of the following month",
      "due_day": 23,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://codes.ohio.gov/ohio-revised-code/section-5739.12",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#ohio"
    },
    {
      "code": "OH",
      "name": "Ohio",
      "agency": "Ohio Department of Taxation",
      "frequency": "Semiannual",
      "assigned_when": "Lower-liability vendors the Department authorizes to file less often; no published dollar threshold found.",
      "due_rule": "23rd of the following month",
      "due_day": 23,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://codes.ohio.gov/ohio-revised-code/section-5739.12",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#ohio"
    },
    {
      "code": "OH",
      "name": "Ohio",
      "agency": "Ohio Department of Taxation",
      "frequency": "EFT accelerated payment",
      "assigned_when": "Vendors whose tax for a calendar year is $75,000 or more pay by EFT and remit 75% of the current month's anticipated liability by the 23rd, starting the second ensuing year.",
      "due_rule": "23rd of the same month",
      "due_day": 23,
      "due_months_after_period_end": 0,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://codes.ohio.gov/ohio-revised-code/section-5739.12",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#ohio"
    },
    {
      "code": "OK",
      "name": "Oklahoma",
      "agency": "Oklahoma Tax Commission",
      "frequency": "Monthly",
      "assigned_when": "Default for most sales tax permit holders.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://oklahoma.gov/tax/helpcenter/businesses.html",
      "last_verified": "2026-09-29",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#oklahoma"
    },
    {
      "code": "OK",
      "name": "Oklahoma",
      "agency": "Oklahoma Tax Commission",
      "frequency": "Semiannual",
      "assigned_when": "By written approval from the Commission for vendors classified as Group Three (incidental, seasonal, or transient sellers), or whose tax liability has not exceeded $50 in any month over the prior six months. Authorization can be revoked if liability exceeds $50 in a month or the vendor is delinquent.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://oklahoma.gov/tax/helpcenter/businesses.html",
      "last_verified": "2026-09-29",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#oklahoma"
    },
    {
      "code": "OK",
      "name": "Oklahoma",
      "agency": "Oklahoma Tax Commission",
      "frequency": "Semimonthly payment (sales on the 1st through the 15th)",
      "assigned_when": "Vendors averaging $2,500 or more per month in total sales taxes for the previous fiscal year.",
      "due_rule": "20th of the same month",
      "due_day": 20,
      "due_months_after_period_end": 0,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://oklahoma.gov/tax/helpcenter/businesses.html",
      "last_verified": "2026-09-29",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#oklahoma"
    },
    {
      "code": "PA",
      "name": "Pennsylvania",
      "agency": "Pennsylvania Department of Revenue",
      "frequency": "Monthly prepayment (AST)",
      "assigned_when": "Accelerated Sales Tax filers: actual liability of $25,000 or more for the third calendar quarter of the preceding year.",
      "due_rule": "20th of the same month",
      "due_day": 20,
      "due_months_after_period_end": 0,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforbusinesses/sut/documents/rev-717.pdf",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#pennsylvania"
    },
    {
      "code": "PA",
      "name": "Pennsylvania",
      "agency": "Pennsylvania Department of Revenue",
      "frequency": "Monthly",
      "assigned_when": "Actual tax liability less than $25,000 but greater than $600 per quarter. AST filers also file a monthly return due the 20th of the following month.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforbusinesses/sut/documents/rev-717.pdf",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#pennsylvania"
    },
    {
      "code": "PA",
      "name": "Pennsylvania",
      "agency": "Pennsylvania Department of Revenue",
      "frequency": "Quarterly",
      "assigned_when": "Actual tax liability less than $600 per quarter but greater than $300 annually. New licensees file quarterly for their first year.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforbusinesses/sut/documents/rev-717.pdf",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#pennsylvania"
    },
    {
      "code": "PA",
      "name": "Pennsylvania",
      "agency": "Pennsylvania Department of Revenue",
      "frequency": "Semiannual",
      "assigned_when": "Actual tax liability of $300 or less annually.",
      "due_rule": "20th of the second month after the period",
      "due_day": 20,
      "due_months_after_period_end": 2,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforbusinesses/sut/documents/rev-717.pdf",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#pennsylvania"
    },
    {
      "code": "RI",
      "name": "Rhode Island",
      "agency": "Rhode Island Division of Taxation",
      "frequency": "Monthly",
      "assigned_when": "Default for all retailers.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://rules.sos.ri.gov/Regulations/part/280-20-70-61",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#rhode-island"
    },
    {
      "code": "RI",
      "name": "Rhode Island",
      "agency": "Rhode Island Division of Taxation",
      "frequency": "Quarterly",
      "assigned_when": "By application, if liability averaged less than $200 per month over the prior six consecutive months. Revocable if a quarter exceeds $600.",
      "due_rule": "Last day of the following month",
      "due_day": "last",
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://rules.sos.ri.gov/Regulations/part/280-20-70-61",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#rhode-island"
    },
    {
      "code": "SC",
      "name": "South Carolina",
      "agency": "South Carolina Department of Revenue",
      "frequency": "Monthly",
      "assigned_when": "Default filing frequency for all retailers.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://dor.sc.gov/sales-use-tax-index/sales-tax",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#south-carolina"
    },
    {
      "code": "SC",
      "name": "South Carolina",
      "agency": "South Carolina Department of Revenue",
      "frequency": "Quarterly",
      "assigned_when": "With SCDOR approval, if monthly tax liability is $100 or less.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://dor.sc.gov/sales-use-tax-index/sales-tax",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#south-carolina"
    },
    {
      "code": "SC",
      "name": "South Carolina",
      "agency": "South Carolina Department of Revenue",
      "frequency": "Annual",
      "assigned_when": "Only with SCDOR approval; no published dollar threshold.",
      "due_rule": "January 20",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://dor.sc.gov/sales-use-tax-index/sales-tax",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#south-carolina"
    },
    {
      "code": "SD",
      "name": "South Dakota",
      "agency": "South Dakota Department of Revenue",
      "frequency": "Monthly",
      "assigned_when": "Default. Required when tax exceeds $83.33 per month (or $166.66 per bimonthly period); monthly filers stay monthly for at least two years.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://dor.sd.gov/businesses/taxes/sales-use-tax/sales-use-tax-laws-regulations/",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#south-dakota"
    },
    {
      "code": "SD",
      "name": "South Dakota",
      "agency": "South Dakota Department of Revenue",
      "frequency": "Semiannual",
      "assigned_when": "Assigned by the Department at its discretion to low-volume filers; no published dollar threshold.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://dor.sd.gov/businesses/taxes/sales-use-tax/sales-use-tax-laws-regulations/",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#south-dakota"
    },
    {
      "code": "TN",
      "name": "Tennessee",
      "agency": "Tennessee Department of Revenue",
      "frequency": "Monthly",
      "assigned_when": "Default under Tennessee law; applies to most taxpayers.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/due-dates-and-tax-rates.html",
      "last_verified": "2026-09-29",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#tennessee"
    },
    {
      "code": "TN",
      "name": "Tennessee",
      "agency": "Tennessee Department of Revenue",
      "frequency": "Quarterly",
      "assigned_when": "Optional for taxpayers whose liability has averaged $1,000 or less per month for 12 consecutive months.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/due-dates-and-tax-rates.html",
      "last_verified": "2026-09-29",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#tennessee"
    },
    {
      "code": "TN",
      "name": "Tennessee",
      "agency": "Tennessee Department of Revenue",
      "frequency": "Annual",
      "assigned_when": "Generally only manufacturers, wholesalers, and marketplace sellers selling solely through a collecting marketplace facilitator.",
      "due_rule": "January 20",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.tn.gov/revenue/taxes/sales-and-use-tax/due-dates-and-tax-rates.html",
      "last_verified": "2026-09-29",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#tennessee"
    },
    {
      "code": "TX",
      "name": "Texas",
      "agency": "Texas Comptroller of Public Accounts",
      "frequency": "Monthly",
      "assigned_when": "Permit holders with $1,500 or more in state sales and use tax per quarter.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://comptroller.texas.gov/taxes/sales/",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#texas"
    },
    {
      "code": "TX",
      "name": "Texas",
      "agency": "Texas Comptroller of Public Accounts",
      "frequency": "Quarterly",
      "assigned_when": "Permit holders with less than $1,500 in state sales and use tax per quarter.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://comptroller.texas.gov/taxes/sales/",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#texas"
    },
    {
      "code": "TX",
      "name": "Texas",
      "agency": "Texas Comptroller of Public Accounts",
      "frequency": "Yearly",
      "assigned_when": "Less than $1,000 in state sales and use tax per calendar year, with Comptroller authorization.",
      "due_rule": "January 20",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://comptroller.texas.gov/taxes/sales/",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#texas"
    },
    {
      "code": "TX",
      "name": "Texas",
      "agency": "Texas Comptroller of Public Accounts",
      "frequency": "Monthly prepayment (optional)",
      "assigned_when": "Optional for monthly filers who want the extra 1.25% prepayment discount.",
      "due_rule": "15th of the same month",
      "due_day": 15,
      "due_months_after_period_end": 0,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://comptroller.texas.gov/taxes/sales/",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#texas"
    },
    {
      "code": "TX",
      "name": "Texas",
      "agency": "Texas Comptroller of Public Accounts",
      "frequency": "Quarterly prepayment (optional)",
      "assigned_when": "Optional for quarterly filers; due the 15th of the second month of each quarter (Feb, May, Aug, Nov).",
      "due_rule": "15th of the second month of the quarter",
      "due_day": 15,
      "due_months_after_period_end": -1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://comptroller.texas.gov/taxes/sales/",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#texas"
    },
    {
      "code": "UT",
      "name": "Utah",
      "agency": "Utah State Tax Commission",
      "frequency": "Monthly",
      "assigned_when": "Required when yearly sales tax liability is $50,000 or more.",
      "due_rule": "Last day of the following month",
      "due_day": "last",
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://files.tax.utah.gov/tax/forms/2025/pub-25.pdf",
      "last_verified": "2026-09-29",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#utah"
    },
    {
      "code": "UT",
      "name": "Utah",
      "agency": "Utah State Tax Commission",
      "frequency": "Quarterly",
      "assigned_when": "Yearly sales tax liability between $1,000 and $50,000.",
      "due_rule": "Last day of the following month",
      "due_day": "last",
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://files.tax.utah.gov/tax/forms/2025/pub-25.pdf",
      "last_verified": "2026-09-29",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#utah"
    },
    {
      "code": "UT",
      "name": "Utah",
      "agency": "Utah State Tax Commission",
      "frequency": "Annual",
      "assigned_when": "Yearly sales tax liability less than $1,000.",
      "due_rule": "Last day of January",
      "due_day": "last",
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://files.tax.utah.gov/tax/forms/2025/pub-25.pdf",
      "last_verified": "2026-09-29",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#utah"
    },
    {
      "code": "VT",
      "name": "Vermont",
      "agency": "Vermont Department of Taxes",
      "frequency": "Monthly",
      "assigned_when": "Prior calendar year sales and use tax liability of $2,500 or more (32 V.S.A. 9775).",
      "due_rule": "25th of the following month (February 23 for the January return)",
      "due_day": 25,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://legislature.vermont.gov/statutes/section/32/233/09775",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#vermont"
    },
    {
      "code": "VT",
      "name": "Vermont",
      "agency": "Vermont Department of Taxes",
      "frequency": "Quarterly",
      "assigned_when": "Prior calendar year liability of more than $500 but less than $2,500 (32 V.S.A. 9775).",
      "due_rule": "25th of the following month",
      "due_day": 25,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://legislature.vermont.gov/statutes/section/32/233/09775",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#vermont"
    },
    {
      "code": "VT",
      "name": "Vermont",
      "agency": "Vermont Department of Taxes",
      "frequency": "Annual",
      "assigned_when": "Prior calendar year liability of $500 or less (32 V.S.A. 9775). Return due January 25.",
      "due_rule": "January 25",
      "due_day": 25,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://legislature.vermont.gov/statutes/section/32/233/09775",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#vermont"
    },
    {
      "code": "VA",
      "name": "Virginia",
      "agency": "Virginia Department of Taxation",
      "frequency": "Monthly",
      "assigned_when": "Default frequency. Virginia Tax assigns filing frequency based on tax liability.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.tax.virginia.gov/retail-sales-and-use-tax",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#virginia"
    },
    {
      "code": "VA",
      "name": "Virginia",
      "agency": "Virginia Department of Taxation",
      "frequency": "Quarterly",
      "assigned_when": "Assigned automatically by Virginia Tax for dealers with low liability (commonly cited as average monthly liability of $100 or less); dealers should not request the change.",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.tax.virginia.gov/retail-sales-and-use-tax",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#virginia"
    },
    {
      "code": "WA",
      "name": "Washington",
      "agency": "Washington State Department of Revenue",
      "frequency": "Monthly",
      "assigned_when": "Estimated annual tax liability of $4,801 or more (or gross income over $100,000 for retail, service, manufacturing, wholesale).",
      "due_rule": "25th of the following month",
      "due_day": 25,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://dor.wa.gov/file-pay-taxes/filing-frequencies-due-dates",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#washington"
    },
    {
      "code": "WA",
      "name": "Washington",
      "agency": "Washington State Department of Revenue",
      "frequency": "Quarterly",
      "assigned_when": "Estimated annual tax liability of $1,051 to $4,800 (or gross income of $60,001 to $100,000 for retail, service, manufacturing, wholesale).",
      "due_rule": "Last day of the following month",
      "due_day": "last",
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://dor.wa.gov/file-pay-taxes/filing-frequencies-due-dates",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#washington"
    },
    {
      "code": "WA",
      "name": "Washington",
      "agency": "Washington State Department of Revenue",
      "frequency": "Annual",
      "assigned_when": "Estimated annual tax liability of $1,050 or less (or gross income up to $60,000). Not available to construction or restaurants.",
      "due_rule": "April 15",
      "due_day": 15,
      "due_months_after_period_end": 4,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://dor.wa.gov/file-pay-taxes/filing-frequencies-due-dates",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#washington"
    },
    {
      "code": "WV",
      "name": "West Virginia",
      "agency": "West Virginia Tax Division",
      "frequency": "Monthly",
      "assigned_when": "Default frequency (W. Va. Code 11-15-16).",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://code.wvlegislature.gov/11-15-20/",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#west-virginia"
    },
    {
      "code": "WV",
      "name": "West Virginia",
      "agency": "West Virginia Tax Division",
      "frequency": "Quarterly",
      "assigned_when": "Average monthly liability of $250 or less over the taxable year ($3,000 or less annually) (W. Va. Code 11-15-20).",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://code.wvlegislature.gov/11-15-20/",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#west-virginia"
    },
    {
      "code": "WV",
      "name": "West Virginia",
      "agency": "West Virginia Tax Division",
      "frequency": "Annual",
      "assigned_when": "Total liability of $600 or less for the taxable year. Due 30 days after the end of the taxable year (W. Va. Code 11-15-20).",
      "due_rule": "January 30",
      "due_day": 30,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://code.wvlegislature.gov/11-15-20/",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#west-virginia"
    },
    {
      "code": "WI",
      "name": "Wisconsin",
      "agency": "Wisconsin Department of Revenue",
      "frequency": "Early monthly",
      "assigned_when": "Tax of more than $3,600 per quarter (DOR table: $3,601 or more per quarter).",
      "due_rule": "20th of the following month",
      "due_day": 20,
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.revenue.wi.gov/Pages/Businesses/Filing-Frequency-Changes.aspx",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#wisconsin"
    },
    {
      "code": "WI",
      "name": "Wisconsin",
      "agency": "Wisconsin Department of Revenue",
      "frequency": "Monthly",
      "assigned_when": "Tax of more than $1,200 and up to $3,600 per quarter.",
      "due_rule": "Last day of the following month",
      "due_day": "last",
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.revenue.wi.gov/Pages/Businesses/Filing-Frequency-Changes.aspx",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#wisconsin"
    },
    {
      "code": "WI",
      "name": "Wisconsin",
      "agency": "Wisconsin Department of Revenue",
      "frequency": "Quarterly",
      "assigned_when": "Tax of $1,200 or less per quarter and more than $600 per year (DOR table: $601 to $1,200 per quarter).",
      "due_rule": "Last day of the following month",
      "due_day": "last",
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.revenue.wi.gov/Pages/Businesses/Filing-Frequency-Changes.aspx",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#wisconsin"
    },
    {
      "code": "WI",
      "name": "Wisconsin",
      "agency": "Wisconsin Department of Revenue",
      "frequency": "Annual",
      "assigned_when": "Tax of $600 or less per year. Return due January 31.",
      "due_rule": "Last day of January",
      "due_day": "last",
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://www.revenue.wi.gov/Pages/Businesses/Filing-Frequency-Changes.aspx",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#wisconsin"
    },
    {
      "code": "WY",
      "name": "Wyoming",
      "agency": "Wyoming Department of Revenue, Excise Tax Division",
      "frequency": "Monthly",
      "assigned_when": "Default frequency (W.S. 39-15-107).",
      "due_rule": "Last day of the following month",
      "due_day": "last",
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://wyoleg.gov/statutes/compress/title39.pdf",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#wyoming"
    },
    {
      "code": "WY",
      "name": "Wyoming",
      "agency": "Wyoming Department of Revenue, Excise Tax Division",
      "frequency": "Quarterly",
      "assigned_when": "Authorized by the Department when tax remitted in any month is less than $150 (W.S. 39-15-107).",
      "due_rule": "Last day of the following month",
      "due_day": "last",
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://wyoleg.gov/statutes/compress/title39.pdf",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#wyoming"
    },
    {
      "code": "WY",
      "name": "Wyoming",
      "agency": "Wyoming Department of Revenue, Excise Tax Division",
      "frequency": "Annual",
      "assigned_when": "Authorized by the Department for vendors with monthly tax under $150 (W.S. 39-15-107). Return due January 31.",
      "due_rule": "Last day of January",
      "due_day": "last",
      "due_months_after_period_end": 1,
      "due_days_after_period_end": null,
      "rolls_forward_on_weekend_or_holiday": true,
      "source_url": "https://wyoleg.gov/statutes/compress/title39.pdf",
      "last_verified": "2026-09-26",
      "reference_url": "https://trykintsugi.com/sales-tax-due-dates#wyoming"
    }
  ]
}