Sales-Tax-Fälligkeitstermine nach Bundesstaat

Sales-Tax-Fälligkeitstermine in Alabama

Steuererklärungen zur Sales Tax und Use Tax in Alabama werden bei folgender Behörde eingereicht: Alabama Department of Revenue.

Wochenenden und Feiertage

If the due date falls on a weekend or holiday, the return must be electronically submitted or postmarked by the next working day.

Elektronische Einreichung und Zahlung

Business sales tax returns must be filed electronically through My Alabama Taxes (MAT). Any single payment of $750 or more must be made by EFT.

Gut zu wissen

• Requests for quarterly, semiannual, or annual status must be made before February 20 to apply to that calendar year.
• EFT payment information must be transmitted by 4 p.m. Central on or before the due date.
• A discount applies for timely filing and payment.

Quelle: Sales Tax - Alabama Department of Revenue; Due Date Calendar for Taxes Administered by Sales & Use; Rule 810-6-5-.30 Filing and Paying on a Quarterly, Semi-Annual, or Annual Basis; EFT Threshold of $750; E-Filing, Payments and Assistance. Zuletzt geprüft am 26. Sept. 2026.

Sales-Tax-Fälligkeitstermine in Arizona

Steuererklärungen zur Steuer auf das Recht zur Geschäftstätigkeit (Transaction Privilege Tax) in Arizona werden bei folgender Behörde eingereicht: Arizona Department of Revenue.

Wochenenden und Feiertage

The statutory due date is the 20th, but returns are timely if received by the last business day of the month (electronic) or the second-to-last business day (paper). Late penalties and interest run from the 20th.

Elektronische Einreichung und Zahlung

Taxpayers with annual TPT liability of $500 or more must file and pay electronically (since December 31, 2020).

Vorauszahlungen

Taxpayers with annual TPT liability of $4.1 million or more must make an estimated payment by June 20, equal to half of May liability or actual liability for June 1 to 15; it is credited against June tax.

Gut zu wissen

• Seasonal filing status is available for businesses with 8 months or less of activity per year.
• A $0 return is required for periods with no sales.
• Filing frequency is set by combined state, county, and city liability, not gross receipts.

Quelle: TPT Filing Frequency | Arizona Department of Revenue; Due Dates | Arizona Department of Revenue; A.R.S. 42-5014 Payment of tax; returns; extensions. Zuletzt geprüft am 29. Sept. 2026.

Sales-Tax-Fälligkeitstermine in Arkansas

Steuererklärungen zur Sales Tax und Use Tax in Arkansas werden bei folgender Behörde eingereicht: Arkansas Department of Finance and Administration.

Wochenenden und Feiertage

DFA's published calendar moves return and prepayment due dates to the next business day when they fall on a weekend or holiday.

Elektronische Einreichung und Zahlung

EFT is required when average monthly sales or use tax liability is $20,000 or more, and for all prepayments. No general e-file mandate for returns was confirmed.

Vorauszahlungen

Sellers with average net sales of $200,000+ per month must prepay by EFT: two 40% payments by the 12th and 24th of the current month, or one payment of at least 80% by the 24th. The balance is due with the return on the 20th of the next month.

Gut zu wissen

• 2% discount for timely payment of state tax, capped at $1,000 per month (Rule GR-84, in DFA's rule compilation revised 10/2008); not allowed on prepayments.
• EFT payments must be initiated by 3 p.m. Central one business day before the due date.
• Late prepayments add a 5% penalty and forfeit the discount.

Quelle: Due Dates - Arkansas Department of Finance and Administration; Arkansas Gross Receipts Tax Rules (GR-77, GR-84) (PDF); Who must pay by EFT?; Sales and Use Tax FAQs. Zuletzt geprüft am 29. Sept. 2026.

Sales-Tax-Fälligkeitstermine in Kalifornien

Steuererklärungen zur Sales Tax und Use Tax in Kalifornien werden bei folgender Behörde eingereicht: California Department of Tax and Fee Administration.

Wochenenden und Feiertage

If the due date falls on a weekend or state holiday, the due date is extended to the next business day.

Elektronische Einreichung und Zahlung

EFT is required when average monthly sales and use tax payments are $10,000 or more over a 12-month period. Returns can be filed online through CDTFA's online services.

Vorauszahlungen

Quarterly prepay accounts ($17,000+ average monthly taxable sales) prepay at least 90% of each of the first two months of a quarter by the 24th of the following month. The June 24 prepayment covers May 1 to June 15 (90% of that period or 135% of May).

Gut zu wissen

• A return is required even if there are no sales to report.
• Paying by another method when EFT is required brings a 10% penalty on returns and 6% on prepayments.

Quelle: Filing Dates for Sales & Use Tax Returns - CDTFA; Online Services: Return Prepayments - CDTFA; Tax Guide for New Permit and License Holders: Filing and Payments; Sales and Use Tax Law Section 6479.3; Publication 51: Tax and Fee Rates and Filing Frequencies. Zuletzt geprüft am 26. Sept. 2026.

Sales-Tax-Fälligkeitstermine in Colorado

Steuererklärungen zur Sales Tax und Use Tax in Colorado werden bei folgender Behörde eingereicht: Colorado Department of Revenue.

Wochenenden und Feiertage

If the 20th falls on a weekend or holiday, the due date is the next business day.

Elektronische Einreichung und Zahlung

Businesses paying more than $75,000 per year in state sales tax must pay by EFT, due the 20th. Returns must also be filed electronically in phases: retailers with $500,000 or more in prior-year gross sales from January 2026, $50,000 or more from January 2027, and all retail sales tax returns from January 2028.

Gut zu wissen

• A return is required every period, even with no sales.
• The state sales tax service fee (vendor fee) ended January 1, 2026; retailers may still be eligible to retain the service fee for local jurisdictions.
• Home-rule cities that self-collect require separate local returns.

Quelle: Sales Tax Filing Information | Colorado Department of Revenue - Taxation. Zuletzt geprüft am 29. Sept. 2026.

Sales-Tax-Fälligkeitstermine in Connecticut

Steuererklärungen zur Sales Tax und Use Tax in Connecticut werden bei folgender Behörde eingereicht: Connecticut Department of Revenue Services.

Wochenenden und Feiertage

If the due date falls on a Saturday, Sunday, or legal holiday, the return is timely if filed the next business day.

Elektronische Einreichung und Zahlung

Form OS-114 must be filed and paid electronically through myconneCT, including annual filers; paper filing only with an approved one-year waiver (DRS-EWVR).

Gut zu wissen

• Annual returns are due January 31 for the previous calendar year.
• Graduated penalties apply for failing to pay electronically.

Quelle: Sales and Use Tax Information - CT DRS; Conn. Gen. Stat. Sec. 12-414 Returns and payment (Chapter 219); O-88 Form OS-114 Filing Instructions (2026) (PDF). Zuletzt geprüft am 29. Sept. 2026.

Sales-Tax-Fälligkeitstermine in District of Columbia

Steuererklärungen zur Sales Tax und Use Tax in District of Columbia werden bei folgender Behörde eingereicht: District of Columbia Office of Tax and Revenue.

Wochenenden und Feiertage

If the due date falls on a Saturday, Sunday, or legal holiday, the return is due the next business day.

Elektronische Einreichung und Zahlung

FR-800M/Q/A returns must be filed and paid electronically through MyTax.DC.gov. Payments over $5,000 for a period must be made electronically.

Gut zu wissen

• Annual FR-800A returns are due October 20.
• A return is required even if no sales were made or no tax is due.

Quelle: 2024 FR-800M/Q/A Instructions - DC Office of Tax and Revenue (PDF); 2026 Bulk File FR-800M/Q/A Instructions (PDF). Zuletzt geprüft am 26. Sept. 2026.

Sales-Tax-Fälligkeitstermine in Florida

Steuererklärungen zur Sales Tax und Use Tax in Florida werden bei folgender Behörde eingereicht: Florida Department of Revenue.

Wochenenden und Feiertage

Returns are due the 1st and late after the 20th. If the 20th falls on a Saturday, Sunday, or state or federal holiday, the return is timely on the next business day.

Elektronische Einreichung und Zahlung

Taxpayers who paid $5,000 or more in sales and use tax in the prior state fiscal year (July to June) must file and pay electronically the next calendar year.

Vorauszahlungen

Dealers who paid $200,000+ in state sales tax in the prior fiscal year must pay estimated tax of 60% of the current month's liability with the prior month's return (for example, January's estimate goes on the December return), using one of three methods.

Gut zu wissen

• Returns are due on the 1st and late after the 20th, so the dates on this page are the 20th.
• Electronic payments must be initiated by 5 p.m. ET on the business day before the 20th.
• 2.5% collection allowance on the first $1,200 of tax due (max $30), only when filed and paid electronically and on time.

Quelle: Florida Dept. of Revenue - Florida Sales and Use Tax; DR-15N Sales and Use Tax Returns Instructions (R. 10/25) (PDF). Zuletzt geprüft am 26. Sept. 2026.

Sales-Tax-Fälligkeitstermine in Georgia

Steuererklärungen zur Sales Tax und Use Tax in Georgia werden bei folgender Behörde eingereicht: Georgia Department of Revenue.

Wochenenden und Feiertage

If the 20th falls on a weekend or legal holiday, the return and payment are due the next business day (reflected in the DOR due-date calendar).

Elektronische Einreichung und Zahlung

Dealers owing more than $500 on any sales or use tax return must file and pay electronically, even if later payments fall below $500.

Vorauszahlungen

Dealers with more than $60,000 in state sales tax liability in the preceding calendar year (excluding local taxes) must remit prepaid estimated tax equal to 50% of estimated tax (based on the prior year's average monthly state tax payments), reported as 'current prepaid' on the return due the 20th.

Gut zu wissen

• Vendor's compensation (3% of the first $3,000 of tax, 0.5% above) is allowed only when the return and payment are both timely.
• Electronically mandated filers lose vendor's compensation if they file or pay on paper.
• A return is required even when no tax is due.

Quelle: File & Pay | Georgia Department of Revenue; Sales and Use Tax Due Dates | Georgia Department of Revenue; GAC Subject 560-12-1 (Rule 560-12-1-.22 Filing and Remittance Requirements); ST-3 Sales and Use Tax Return Instructions (PDF). Zuletzt geprüft am 26. Sept. 2026.

Sales-Tax-Fälligkeitstermine in Hawaii

Steuererklärungen zur allgemeine Steuer auf Geschäftsumsätze (General Excise Tax) in Hawaii werden bei folgender Behörde eingereicht: Hawaii Department of Taxation.

Wochenenden und Feiertage

If the deadline falls on a weekend or holiday, it is due the next business day.

Elektronische Einreichung und Zahlung

Taxpayers whose annual GET liability exceeds $4,000 must file periodic (G-45) and annual (G-49) returns electronically via Hawaii Tax Online.

Gut zu wissen

• All GET filers also file an annual reconciliation return (Form G-49), due the 20th day of the fourth month after the tax year ends (April 20 for calendar-year filers).
• A 2% penalty applies for failing to e-file or e-pay when required.
• A return is required even if there is no gross income for the period.

Quelle: Hawaii General Excise Tax (GET) | Department of Taxation; General Excise Tax (GET) Information | Department of Taxation; Mandatory Electronic Filing | Department of Taxation. Zuletzt geprüft am 26. Sept. 2026.

Sales-Tax-Fälligkeitstermine in Idaho

Steuererklärungen zur Sales Tax und Use Tax in Idaho werden bei folgender Behörde eingereicht: Idaho State Tax Commission.

Wochenenden und Feiertage

If the 20th falls on a weekend or holiday, the return and payment are due on the next workday.

Elektronische Einreichung und Zahlung

Returns for regular permits are filed online in the Taxpayer Access Point (TAP). Payments of $100,000 or more must be made by ACH debit or ACH credit.

Gut zu wissen

• Missing a required ACH payment can bring interest and a $500 penalty.
• Tax is reported on the accrual basis, in the period of the sale, regardless of when the customer pays.
• Temporary permit holders file within 15 days after the permit expires or the event ends.

Quelle: Sales Tax: Filing and Paying | Idaho State Tax Commission; E-Pay | Idaho State Tax Commission. Zuletzt geprüft am 26. Sept. 2026.

Sales-Tax-Fälligkeitstermine in Illinois

Steuererklärungen zur Steuer auf den Einzelhandelsbetrieb (Retailers' Occupation Tax, Sales Tax) in Illinois werden bei folgender Behörde eingereicht: Illinois Department of Revenue.

Wochenenden und Feiertage

Due dates that fall on Saturdays, Sundays, and State of Illinois holidays move to the next business day.

Elektronische Einreichung und Zahlung

Form ST-1 must be filed electronically if annual gross receipts average $20,000 or more; taxpayers whose average ST-1 tax due is at least $20,000 annually must pay electronically.

Vorauszahlungen

Taxpayers whose average Form ST-1 tax due is at least $20,000 a month must make four electronic quarter-monthly payments each month, due on the 7th, 15th, 22nd, and last day of the month.

Gut zu wissen

• Retailers' discount (1.75% of tax due or $5 a year, whichever is greater, capped at $1,000 per month from 2025) applies only to timely e-filed and paid returns.
• Quarter-monthly payments are made during the current month; the monthly return is still due the 20th of the following month.
• Locally imposed taxes administered by IDOR are reported on the same Form ST-1.

Quelle: Pub-113: Requirements for Retailers who File Form ST-1; ST-1 Instructions for reporting periods January 2026 and after. Zuletzt geprüft am 26. Sept. 2026.

Sales-Tax-Fälligkeitstermine in Indiana

Steuererklärungen zur Sales Tax und Use Tax in Indiana werden bei folgender Behörde eingereicht: Indiana Department of Revenue.

Wochenenden und Feiertage

If the due date falls on a weekend or holiday, the due date becomes the next legal business day.

Elektronische Einreichung und Zahlung

All businesses must file and pay sales tax electronically (INTIME). Average monthly tax over $5,000 must be paid by electronic funds transfer.

Gut zu wissen

• A collection allowance is available only when the return and payment are made on or before the due date.
• Seasonal merchants may be permitted to file monthly returns only for the months they are open.
• A zero return is required even when no tax is due.

Quelle: Sales Tax Information Bulletin #70 (April 2023) (PDF); DOR: Business FAQ; Instructions for Completing Form ST-103 (PDF). Zuletzt geprüft am 26. Sept. 2026.

Sales-Tax-Fälligkeitstermine in Iowa

Steuererklärungen zur Sales Tax und Use Tax in Iowa werden bei folgender Behörde eingereicht: Iowa Department of Revenue.

Wochenenden und Feiertage

If the due date falls on a Saturday, Sunday, or holiday (Iowa Code 421.9A), it moves to the next day that is not a Saturday, Sunday, or holiday.

Elektronische Einreichung und Zahlung

Monthly and seasonal returns must be filed and paid electronically through GovConnectIowa; annual filers may file electronically or on paper.

Gut zu wissen

• Seasonal filers ($1,200 or more collected in four or fewer months a year) file monthly returns only for active months, due the last day of the following month.
• Iowa replaced quarterly filing with the monthly/annual structure on July 1, 2022.

Quelle: Filing Frequency & Return Due Dates | Iowa Department of Revenue; Sales and Use Tax Permit, Return Filing, and Payment Changes | Iowa Department of Revenue. Zuletzt geprüft am 26. Sept. 2026.

Sales-Tax-Fälligkeitstermine in Kansas

Steuererklärungen zur Sales Tax für Einzelhändler (Retailers' Sales Tax) in Kansas werden bei folgender Behörde eingereicht: Kansas Department of Revenue.

Wochenenden und Feiertage

If any due date falls on a Saturday, Sunday, or legal holiday, substitute the next regular workday.

Elektronische Einreichung und Zahlung

Businesses are required by law to file sales and compensating use tax returns electronically.

Gut zu wissen

• Thresholds took effect January 1, 2024 (K.S.A. 79-3607 as amended by HB 2136); the old $40,000 prepaid-monthly requirement expired December 31, 2023.
• Filing frequency is set from the prior calendar year's liability; changes take effect January 1.
• Seasonal businesses file monthly during their months of operation. Electronic payments must settle by the due date.

Quelle: Pub. KS-1510 Sales Tax and Compensating Use Tax; Notice 23-11 Changes to Sales Tax Return Filing Requirements (PDF); Frequently Asked Questions About Sales Tax; Pub. KS-1515 Tax Calendar of Due Dates (PDF). Zuletzt geprüft am 26. Sept. 2026.

Sales-Tax-Fälligkeitstermine in Kentucky

Steuererklärungen zur Sales Tax und Use Tax in Kentucky werden bei folgender Behörde eingereicht: Kentucky Department of Revenue.

Wochenenden und Feiertage

If the due date falls on a weekend or state holiday, the return is due the next business day.

Elektronische Einreichung und Zahlung

All monthly, quarterly, and annual sales and use tax accounts must file and pay online through MyTaxes; waivers are considered only for lack of internet access or documented technical problems.

Vorauszahlungen

Taxpayers with average monthly sales and use tax liability over $10,000 file by the 25th each month, remitting tax for the 16th of the prior month through the 15th of the current month; the current-month portion may be estimated at no less than half the prior month's tax.

Gut zu wissen

• Timely filers keep 1.75% of the first $1,000 of tax and 1.5% of tax above $1,000, up to $50 per reporting period (KRS 139.570).
• Compensation is not allowed on late returns or payments.

Quelle: 103 KAR 25:131 Current month payment of sales and use taxes by larger taxpayers (PDF); Online Filing and Payment Mandate for Sales and Excise Tax Returns; Reminder: Withholding and Sales & Excise Tax August Due Dates (July 2026) (PDF); KRS 139.550 Required monthly return (PDF); KRS 139.590 Returns for other than monthly periods (PDF); KRS 139.570, Reimbursement of seller's collection costs. Zuletzt geprüft am 29. Sept. 2026.

Sales-Tax-Fälligkeitstermine in Louisiana

Steuererklärungen zur Sales Tax und Use Tax in Louisiana werden bei folgender Behörde eingereicht: Louisiana Department of Revenue.

Wochenenden und Feiertage

If the 20th falls on a weekend or legal holiday, the return is due the next business day (LDR's calendar moved the Saturday, December 20, 2025 due date to Monday, December 22).

Elektronische Einreichung und Zahlung

All state sales tax returns filed on or after January 1, 2026 must be filed electronically.

Gut zu wissen

• Timely filers keep a vendor's compensation of 1.05% of state tax due, capped at $750 per calendar month (R.S. 47:306); LDR says the effective rate has been 0.84% since January 1, 2025.
• Remote sellers without physical presence report state and local tax to the Louisiana Sales and Use Tax Commission for Remote Sellers, not LDR.

Quelle: When is the sales tax return due? What happens if I am late?, Louisiana Department of Revenue; How can I become a quarterly filer, as I seldom have taxable transactions?, Louisiana Department of Revenue; La. R.S. 47:306, Louisiana State Legislature; Sales Tax Returns, Louisiana Department of Revenue; Sales and Use Tax (calendar entry, Dec 22, 2025), Louisiana Department of Revenue. Zuletzt geprüft am 26. Sept. 2026.

Sales-Tax-Fälligkeitstermine in Maine

Steuererklärungen zur Sales Tax und Use Tax in Maine werden bei folgender Behörde eingereicht: Maine Revenue Services.

Wochenenden und Feiertage

If the 15th falls on a weekend or State holiday, the return is due the next day that is not a weekend or State holiday.

Elektronische Einreichung und Zahlung

Returns are filed through the Maine Tax Portal; retailers unable to file electronically may request a waiver to file paper returns. Paid preparers must e-file all eligible sales and use tax returns (Rule 104).

Gut zu wissen

• Maine Revenue Services reviews filing frequencies periodically and notifies retailers of changes; retailers may request a more frequent period.
• Service provider tax is reported on a separate return and is not covered here.

Quelle: Sales and Use Tax Rates & Due Dates, Maine Revenue Services; Rule 304: Sales and Use Tax Returns and Payment, Maine Revenue Services; Sales, Use, and Service Provider Tax FAQ, Maine Revenue Services; Rule 104: Filing of Maine Tax Returns, Maine Revenue Services. Zuletzt geprüft am 26. Sept. 2026.

Sales-Tax-Fälligkeitstermine in Maryland

Steuererklärungen zur Sales Tax und Use Tax in Maryland werden bei folgender Behörde eingereicht: Comptroller of Maryland.

Wochenenden und Feiertage

If a due date falls on a Saturday, Sunday, or legal holiday, the return is due on the next business day.

Elektronische Einreichung und Zahlung

Taxpayers making payments of $10,000 or more must file and pay electronically; all others may file on paper but are encouraged to use Maryland Tax Connect.

Gut zu wissen

• Timely filing discount: 1.2% of the first $6,000 of tax and 0.9% of the excess, capped at $500 per return; no discount if filed or paid late.
• Semiannual and annual filers must file a supplemental return for any off-schedule month in which tax due exceeds $100 (COMAR 03.06.03.03).
• The Comptroller notifies vendors in advance of any change in filing frequency.

Quelle: Business Tax Tip #22: Maryland Sales and Use Tax, Frequently Asked Questions, Comptroller of Maryland (PDF); COMAR 03.06.03.03 Returns, Library of Maryland Regulations; Md. Code, Tax-General § 11-502, Maryland General Assembly; Sales and Use Tax Application Help (bFile), Comptroller of Maryland. Zuletzt geprüft am 26. Sept. 2026.

Sales-Tax-Fälligkeitstermine in Massachusetts

Steuererklärungen zur Sales Tax und Use Tax in Massachusetts werden bei folgender Behörde eingereicht: Massachusetts Department of Revenue.

Wochenenden und Feiertage

If a due date falls on a weekend or legal holiday, the return and payment are due the next business day.

Elektronische Einreichung und Zahlung

Vendors whose combined liability across listed tax types is $5,000 or more must file and pay electronically; all new registrants and all zero-tax returns must be filed electronically.

Vorauszahlungen

Vendors with more than $150,000 of sales and use tax liability in the prior calendar year must make an advance payment by the 25th of each month, equal to the lesser of the tax collected from the 1st through the 21st of that month or at least 80% of the prior month's tax. The balance is paid with the regular return.

Gut zu wissen

• Returns are due within 30 days after the end of the period (M.G.L. c. 62C, s. 16(h)), usually the 30th. January's return is due in early March.
• The filing frequency in effect when a vendor's first return is due is kept for the whole calendar year.
• Sales tax on meals is filed on a separate return with the same schedule.

Quelle: M.G.L. c. 62C, s. 16 (Returns), Massachusetts Legislature; M.G.L. c. 62C, s. 16B (Advance payments), Massachusetts Legislature; M.G.L. c. 4, s. 9 (Deadlines on Sundays and legal holidays), Massachusetts Legislature; 830 CMR 62C.16.2: Sales and Use Tax Returns and Payments, Mass.gov; DOR E-filing and Payment Requirements, Mass.gov. Zuletzt geprüft am 26. Sept. 2026.

Sales-Tax-Fälligkeitstermine in Michigan

Steuererklärungen zur Sales Tax und Use Tax in Michigan werden bei folgender Behörde eingereicht: Michigan Department of Treasury.

Wochenenden und Feiertage

If the 20th falls on a weekend, state holiday, or banking holiday, the due date is the next business day (Form 3149 lists the adjusted dates).

Elektronische Einreichung und Zahlung

Accelerated filers must pay by EFT. Treasury encourages filing through Michigan Treasury Online (MTO); no general e-file mandate confirmed on an official page.

Vorauszahlungen

Accelerated filers ($720,000+ prior-year sales or use tax) pay by EFT, on or before the 20th of the current month, the lesser of 75% of the prior month's liability or 75% of the same month's liability in the prior year. The balance is paid with the monthly return by the 20th of the next month.

Gut zu wissen

• Sales, use and withholding taxes are reported on one combined return and share one filing frequency.
• The annual return (Form 5081) reconciles the year and does not replace monthly or quarterly returns.
• Timely payment discounts apply to the 4% portion of sales and use tax and vary by filing frequency and payment date.

Quelle: Filing Frequency (SUW Tax Returns), Michigan Department of Treasury; Form 2316, Questions and Answers about Paying your Sales and Use Tax on an Accelerated Basis, Michigan Department of Treasury (PDF); Filing Requirements FAQ, Michigan Department of Treasury; How to Make a Taxpayer-Initiated Disclosure, Michigan Department of Treasury; Instructions for 2026 Sales, Use and Withholding Monthly/Quarterly Return (Form 5096), Michigan Department of Treasury (PDF). Zuletzt geprüft am 26. Sept. 2026.

Sales-Tax-Fälligkeitstermine in Minnesota

Steuererklärungen zur Sales Tax und Use Tax in Minnesota werden bei folgender Behörde eingereicht: Minnesota Department of Revenue.

Wochenenden und Feiertage

If a due date falls on a weekend or legal holiday, it moves to the next business day (the 2026 table lists June 22, September 21, and December 21).

Elektronische Einreichung und Zahlung

All sales and use tax returns must be filed online through e-Services. Businesses that paid more than $10,000 of any one tax in the prior state fiscal year (July 1 to June 30) must pay electronically.

Gut zu wissen

• The June accelerated payment ended with a 2021 law change; June returns are now filed and paid by July 20.
• Paying by check when electronic payment is required can draw a 5% penalty even if the check arrives on time.
• The department may not send a reminder notice before a return is due.

Quelle: Sales Tax Return Filing Due Dates, Minnesota Department of Revenue; Filing Returns and Recordkeeping, Minnesota Department of Revenue; Minnesota Sales and Use Tax Business Guide, Minnesota Department of Revenue; June Accelerated Filer, Minnesota Department of Revenue. Zuletzt geprüft am 26. Sept. 2026.

Sales-Tax-Fälligkeitstermine in Mississippi

Steuererklärungen zur Sales Tax und Use Tax in Mississippi werden bei folgender Behörde eingereicht: Mississippi Department of Revenue.

Wochenenden und Feiertage

If a due date falls on a weekend or holiday, the due date becomes the next business day; returns filed online or postmarked by then are timely.

Elektronische Einreichung und Zahlung

Online filing through TAP is required for taxpayers who report more than 4 tax rates, have multiple sales tax accounts or locations, or owe certain other taxes and fees (such as occupancy or motor vehicle rental); others may file on paper.

Gut zu wissen

• Timely filers may take a 2% discount of tax due, up to $50 per return (and $600 per year); it is lost if the return is late or underpaid.
• The department reviews filing frequencies annually and notifies taxpayers of changes.

Quelle: Reporting Requirements, Mississippi Department of Revenue; Business Tax Frequently Asked Questions, Mississippi Department of Revenue. Zuletzt geprüft am 26. Sept. 2026.

Sales-Tax-Fälligkeitstermine in Missouri

Steuererklärungen zur Sales Tax und Use Tax in Missouri werden bei folgender Behörde eingereicht: Missouri Department of Revenue.

Wochenenden und Feiertage

When the due date falls on a Saturday, Sunday, or holiday, the return is timely if postmarked by the next business day.

Elektronische Einreichung und Zahlung

Quarter-monthly payers must pay electronically. Other sellers may file through the MyTax Missouri portal or on paper.

Vorauszahlungen

Sellers whose state sales tax equals or exceeds $15,000 per month in at least six of the previous 12 months make quarter-monthly payments (periods: days 1 to 7, 8 to 15, 16 to 22, and 23 to month end), due within three banking days after each period ends and paid electronically. The monthly return is still due by the last day of the following month.

Gut zu wissen

• Filing frequency is based on the state tax portion only (4% general, 1% on food at food locations), not local tax.
• Returns filed and paid by the due date earn a 2% timely payment allowance.

Quelle: Sales Tax FAQs, Missouri Department of Revenue; Maintain Sales/Use Tax, Missouri Department of Revenue; E-file Required for Quarter-Monthly Sales Tax, Missouri Department of Revenue; 2026 Tax Calendar, Missouri Department of Revenue; RSMo 144.080, Missouri Revisor of Statutes; RSMo 144.090, Missouri Revisor of Statutes. Zuletzt geprüft am 26. Sept. 2026.

Sales-Tax-Fälligkeitstermine in Nebraska

Steuererklärungen zur Sales Tax und Use Tax in Nebraska werden bei folgender Behörde eingereicht: Nebraska Department of Revenue.

Wochenenden und Feiertage

If the 20th falls on a Saturday, Sunday, or approved holiday, the return and payment are timely on the next day that is not a Saturday, Sunday, or approved holiday.

Elektronische Einreichung und Zahlung

Taxpayers whose annual sales and use tax payments exceed $5,000 must file and pay electronically (current threshold per the March 2026 notice under Neb. Rev. Stat. 77-1784).

Gut zu wissen

• A return (Form 10) is required every period, including zero returns.
• Retailers may deduct a collection fee from sales tax on the return; no fee on use tax.
• Late filing penalty is the greater of $25 or 10% of the tax due.

Quelle: REG-1-010, The Sales and Use Tax Return (PDF); Nebraska Sales and Use Tax FAQs; Notice March 19, 2026: Important Information on Filing and Paying Your Sales and Use Taxes (PDF). Zuletzt geprüft am 26. Sept. 2026.

Sales-Tax-Fälligkeitstermine in Nevada

Steuererklärungen zur Sales Tax und Use Tax in Nevada werden bei folgender Behörde eingereicht: Nevada Department of Taxation.

Wochenenden und Feiertage

If the 20th falls on a weekend or recognized holiday, payment is due on the next business day.

Elektronische Einreichung und Zahlung

No general electronic filing mandate found; returns may be filed online through My Nevada Tax or on paper.

Gut zu wissen

• AB 594 moved the due date from the last day of the following month to the 20th, starting with the January 2026 period (first due February 20, 2026).
• Late penalty is graduated by days late (2% to 10%) under NAC 360.395, plus interest.
• A return is required every period even with no taxable sales.

Quelle: Nevada Revises Sales and Use Tax Deadlines Under AB 594 (Jan 23, 2026) (PDF); Sales Tax & Use Tax - State of Nevada; Return and Payment FAQs; Sales & Use Tax Information 4 (general info) (PDF). Zuletzt geprüft am 26. Sept. 2026.

Sales-Tax-Fälligkeitstermine in New Jersey

Steuererklärungen zur Sales Tax und Use Tax in New Jersey werden bei folgender Behörde eingereicht: New Jersey Division of Taxation.

Wochenenden und Feiertage

If the due date falls on a weekend or legal holiday, the return and payment are due on the following business day.

Elektronische Einreichung und Zahlung

All sales and use tax returns must be filed electronically through the New Jersey Tax Portal; payment by e-check, EFT, or credit card.

Gut zu wissen

• Returns and payments are due by 11:59 p.m. on the 20th; an electronic payment initiated by then is timely even if it settles later.
• A monthly amount of $500 or less is paid with the next quarterly ST-50 instead of an ST-51.
• The third month of each quarter is always reported and paid on the quarterly ST-50.

Quelle: NJ Division of Taxation - Filing and Remitting Sales and Use Tax. Zuletzt geprüft am 26. Sept. 2026.

Sales-Tax-Fälligkeitstermine in New Mexico

Steuererklärungen zur Steuer auf die Bruttoeinnahmen (Gross Receipts Tax) in New Mexico werden bei folgender Behörde eingereicht: New Mexico Taxation and Revenue Department.

Wochenenden und Feiertage

If the 25th falls on a weekend or a legal, state, or national holiday, the return and payment are due the next business day.

Elektronische Einreichung und Zahlung

Taxpayers with average monthly gross receipts tax liability of $1,000 or more in the preceding calendar year must file and pay electronically (credit card, ACH debit, or ACH credit).

Gut zu wissen

• Quarterly or semiannual filers whose liability exceeds the $500 monthly average over any 12-month period must convert back to monthly.
• A zero return is still required; late filing carries a minimum $5 penalty.
• Returns are filed on Form TRD-41413 or through Taxpayer Access Point (TAP).

Quelle: TRD-41413 Gross Receipts Tax Return Instructions (Rev. 07/01/2025) (PDF); FYI-105 Gross Receipts & Compensating Taxes: An Overview (08/11/2025) (PDF); Gross Receipts Tax Overview. Zuletzt geprüft am 29. Sept. 2026.

Sales-Tax-Fälligkeitstermine in New York

Steuererklärungen zur Sales Tax und Use Tax in New York werden bei folgender Behörde eingereicht: New York State Department of Taxation and Finance.

Wochenenden und Feiertage

If a due date falls on a Saturday, Sunday, or legal holiday, the return is due the next business day.

Elektronische Einreichung und Zahlung

E-file mandate: vendors who prepare their own returns on a computer and have broadband internet access must Web File; PrompTax participants must file and pay electronically.

Vorauszahlungen

PrompTax participants (annual liability over $500,000) pay electronically three business days after the 22nd of each month, covering the 23rd of the prior month through the 22nd of the current month, then file quarterly ST-810 reconciliations.

Gut zu wissen

• Sales tax quarters run March-May, June-August, September-November, and December-February.
• Late filing or payment forfeits the vendor collection credit.

Quelle: Filing Requirements for Sales and Use Tax Returns (TB-ST-275); File sales tax returns; PrompTax: sales and use tax; PrompTax. Zuletzt geprüft am 26. Sept. 2026.

Sales-Tax-Fälligkeitstermine in North Carolina

Steuererklärungen zur Sales Tax und Use Tax in North Carolina werden bei folgender Behörde eingereicht: North Carolina Department of Revenue.

Wochenenden und Feiertage

If a due date falls on a Saturday, Sunday, or legal holiday, the return and payment are timely on the next business day (Directives TA-16-1 and TA-18-1).

Elektronische Einreichung und Zahlung

Monthly-with-prepayment filers must file Form E-500 through the Online File and Pay system; other filers may file online or on paper.

Vorauszahlungen

Monthly-with-prepayment filers ($20,000+ per month) prepay the next month's liability with each monthly return: at least 65% of the greatest of the current month's tax, the same month last year, or the prior year's monthly average. Two separate payments are required.

Gut zu wissen

• Zero returns are required; enter 0.00 rather than writing 'No Tax Due'.
• Quarterly returns are due by the last day of January, April, July, and October.

Quelle: Filing Frequency and Due Dates | NCDOR; Instructions for Form E-500, Sales and Use Tax Return | NCDOR; Monthly Filing with Prepayment | NCDOR. Zuletzt geprüft am 26. Sept. 2026.

Sales-Tax-Fälligkeitstermine in North Dakota

Steuererklärungen zur Sales Tax und Use Tax in North Dakota werden bei folgender Behörde eingereicht: North Dakota Office of State Tax Commissioner.

Wochenenden und Feiertage

If a due date falls on a weekend or holiday, the return and payment are due the next business day (for example, January 31, 2026 fell on a Saturday, so returns were due February 2).

Elektronische Einreichung und Zahlung

Permit holders with $333,000 or more in taxable sales and purchases in the prior year must file electronically (since 2014); the Commissioner directs all returns and payments through ND TAP.

Gut zu wissen

• Retailers may keep 1.5% of tax due as compensation, capped at $110 per return.
• Late filing penalty is 5% (minimum $5) per month, up to 25% of the tax due.

Quelle: Sales and Use Tax Deadlines | North Dakota Office of State Tax Commissioner; N.D.C.C. Chapter 57-39.2 (Sections 57-39.2-11, -12, -12.1) (PDF); Sales and Use Tax History; Sales and Use Tax | North Dakota Office of State Tax Commissioner. Zuletzt geprüft am 26. Sept. 2026.

Sales-Tax-Fälligkeitstermine in Ohio

Steuererklärungen zur Sales Tax und Use Tax in Ohio werden bei folgender Behörde eingereicht: Ohio Department of Taxation.

Wochenenden und Feiertage

Under R.C. 1.14, when the last day falls on a Sunday or legal holiday (or a day the office is closed), the act may be done the next business day.

Elektronische Einreichung und Zahlung

All sales and use tax returns must be filed and paid electronically (Ohio Business Gateway, Ohio TeleFile, or other approved electronic means).

Vorauszahlungen

Vendors with $75,000 or more in annual sales tax must pay by EFT: by the 23rd of each month, remit 75% of that month's anticipated liability and report and pay the balance for the prior month. Underpayment below 75% may draw an additional charge up to 5%.

Gut zu wissen

• Timely filed and paid returns earn a 0.75% vendor discount, capped at $750 per vendor's license per month.
• Semiannual returns are due January 23 and July 23.
• Returns are required even when no sales are made.

Quelle: Section 5739.12 - Ohio Revised Code; Section 5739.122 - Ohio Revised Code; Section 1.14 - Ohio Revised Code. Zuletzt geprüft am 26. Sept. 2026.

Sales-Tax-Fälligkeitstermine in Oklahoma

Steuererklärungen zur Sales Tax und Use Tax in Oklahoma werden bei folgender Behörde eingereicht: Oklahoma Tax Commission.

Wochenenden und Feiertage

If a due date falls on Saturday, Sunday or an observed state holiday, the report is due on the next business day.

Elektronische Einreichung und Zahlung

Vendors averaging $2,500 or more per month in the previous fiscal year must pay semimonthly by EFT and participate in the Commission's electronic data interchange program. All sales tax registrants who began reporting after June 1, 2007 must file electronically unless the Commission grants a 12-month exception.

Vorauszahlungen

Vendors averaging $2,500 or more a month in total sales taxes for the previous fiscal year pay by EFT in two installments: tax on sales from the 1st through the 15th is due on the 20th of the same month (paying at least 90% of that period's liability, or at least 50% of the liability for the same month of the prior year, satisfies the rule), and tax on sales from the 16th through month end is due with the monthly report on the 20th of the next month.

Gut zu wissen

• Semiannual returns are due July 20 (January to June) and January 20 (July to December).
• Mailed returns are considered filed on the post office cancellation (postmark) date.
• Returns filed and paid by the due date earn a 1% discount, up to $2,500 (Sales Tax Return Instructions, Form STS20002).

Quelle: Businesses - Help Center, Oklahoma Tax Commission; OAC 710:65-3-1, Reports, payments, and penalties, Oklahoma Tax Commission rules. Zuletzt geprüft am 29. Sept. 2026.

Sales-Tax-Fälligkeitstermine in Pennsylvania

Steuererklärungen zur Sales Tax, Use Tax und Beherbergungssteuer in Pennsylvania werden bei folgender Behörde eingereicht: Pennsylvania Department of Revenue.

Wochenenden und Feiertage

If the due date falls on a weekend or holiday, the report and payment are due the following business day.

Elektronische Einreichung und Zahlung

Payments of $1,000 or more must be remitted electronically (EFT). Returns are filed online via myPATH; TeleFile (phone) requires an approved request.

Vorauszahlungen

AST Level 1 ($25,000 to under $100,000 in the prior year's Q3) prepays 50% of the same month's prior-year liability or at least 50% of the current month's actual liability; Level 2 ($100,000+) must use 50% of the prior-year same month. Prepayment is due the 20th of the current month.

Gut zu wissen

• Semiannual returns are due August 20 (January to June) and February 20 (July to December).
• Vendor discount for timely filing: lesser of 1% or $25 (monthly), $75 (quarterly), $150 (semiannual).
• AST filers must remit the current month's prepayment and the prior month's liability as separate payments.

Quelle: Retailer's Information Guide (REV-717) (PDF); 2026 Pennsylvania Sales, Use, and Hotel Occupancy Tax Returns, Tax Periods, and Administrative Due Dates (REV-819) (PDF); Accelerated Sales Tax (AST) Prepayments. Zuletzt geprüft am 26. Sept. 2026.

Sales-Tax-Fälligkeitstermine in Rhode Island

Steuererklärungen zur Sales Tax und Use Tax in Rhode Island werden bei folgender Behörde eingereicht: Rhode Island Division of Taxation.

Wochenenden und Feiertage

If the due date falls on a weekend day or a federal or state holiday, the due date moves to the next business day.

Elektronische Einreichung und Zahlung

Taxpayers averaging $200 or more per month in sales and use tax must pay electronically; larger business registrants ($5,000+ combined annual tax liability or $100,000+ annual gross income) must file and pay electronically.

Gut zu wissen

• Quarterly returns are due the last day of April, July, October and January.
• Seasonal filing is available by application for businesses inactive part of the year.

Quelle: Reports, Payments and Penalties (280-RICR-20-70-61); R.I. Gen. Laws 44-19-10; Rhode Island Division of Taxation 2026 Filing Calendar (PDF); Payment of Taxes by Electronic Funds Transfer (280-RICR-20-30-1). Zuletzt geprüft am 26. Sept. 2026.

Sales-Tax-Fälligkeitstermine in South Carolina

Steuererklärungen zur Sales Tax und Use Tax in South Carolina werden bei folgender Behörde eingereicht: South Carolina Department of Revenue.

Wochenenden und Feiertage

Under Code Section 12-60-50, returns and payments due on a Saturday, Sunday or legal holiday are due the next business day.

Elektronische Einreichung und Zahlung

Taxpayers whose South Carolina tax liability is $15,000 or more per filing period must file and pay electronically.

Gut zu wissen

• Timely filing discount: 3% if tax is under $100, 2% if $100 or more; capped at $3,000 per fiscal year ($3,100 if filed and paid electronically).
• Request quarterly or annual filing through MyDORWAY or SalesTax@dor.sc.gov.

Quelle: Sales Tax - SCDOR; SC Sales and Use Tax Manual, Chapter 22 Administrative Requirements (PDF); ST-3 General Information and Line Instructions (PDF); SC Revenue Ruling #21-7, Discount for Timely Filed Returns (PDF). Zuletzt geprüft am 26. Sept. 2026.

Sales-Tax-Fälligkeitstermine in South Dakota

Steuererklärungen zur Sales Tax und Use Tax in South Dakota werden bei folgender Behörde eingereicht: South Dakota Department of Revenue.

Wochenenden und Feiertage

If a due date falls on a Saturday, Sunday or legal holiday (or a day the Federal Reserve Bank is closed, for electronic filers), the next business day is the due date.

Elektronische Einreichung und Zahlung

Electronic filing is optional for sales and use tax. Electronic returns are due the 20th and electronic payments the 25th; paper returns and payments are due the 20th.

Gut zu wissen

• Electronic filers get until the 25th to pay; paper filers must pay by the 20th.
• The Department can also assign bimonthly (two-month) periods; returns are due the 20th after each period, whatever the frequency.
• The Department notifies each licensee of its filing frequency.

Quelle: Sales & Use Tax Laws & Regulations - South Dakota Department of Revenue; SDCL 10-45-27.3; ARSD 64:06:01:39.02, Monthly filing; South Dakota Sales and Use Tax Guide (July 2026) (PDF); Filing and Paying Taxes Online Help. Zuletzt geprüft am 26. Sept. 2026.

Sales-Tax-Fälligkeitstermine in Tennessee

Steuererklärungen zur Sales Tax und Use Tax in Tennessee werden bei folgender Behörde eingereicht: Tennessee Department of Revenue.

Wochenenden und Feiertage

If a due date falls on a weekend or holiday, the due date is extended through the next business day.

Elektronische Einreichung und Zahlung

All sales and use tax returns and associated payments must be submitted electronically through TNTAP (or an approved software vendor / SST SER for remote sellers).

Gut zu wissen

• Registration and monthly filing apply once gross sales reach $400 per month or $4,800 per year.
• Returns report on an accrual basis, not a cash basis.
• No general vendor discount; the deduction in Tenn. Code 67-6-509 covers only out-of-state sellers that register voluntarily.

Quelle: Due Dates and Tax Rates - Tennessee Department of Revenue; Sales and Use Tax Manual (June 2025) (PDF); State and Local Sales and Use Tax Return Instructions (SLS 450) (PDF). Zuletzt geprüft am 29. Sept. 2026.

Sales-Tax-Fälligkeitstermine in Texas

Steuererklärungen zur Sales Tax und Use Tax in Texas werden bei folgender Behörde eingereicht: Texas Comptroller of Public Accounts.

Wochenenden und Feiertage

When a due date falls on a Saturday, Sunday or federal legal holiday, it becomes the next business day.

Elektronische Einreichung und Zahlung

Based on the prior state fiscal year (Sept 1 to Aug 31): $10,000+ must pay electronically; $50,000+ may not file paper returns; $500,000+ must pay by TEXNET or EDI.

Vorauszahlungen

Optional. Monthly or quarterly filers who prepay a reasonable estimate (at least 90% of the period's tax, or 100% of the same period last year) by the 15th of the current month (or 15th of the quarter's second month) earn a 1.25% discount on top of the 0.5% timely filing discount. The regular return is still due the 20th.

Gut zu wissen

• Timely filing discount of 0.5% of tax timely reported and paid.
• A $50 penalty applies to each report filed after the due date.

Quelle: Sales and Use Tax - Texas Comptroller; Requirements for Reporting and Paying Texas Sales and Use Tax; Due Dates for Taxes, Fees and Information Reports; Texas Sales and Use Tax Prepayment Report (01-118) (PDF); Texas Sales and Use Tax FAQ: Reporting and Paying; 34 Tex. Admin. Code 3.286, Seller's and Purchaser's Responsibilities. Zuletzt geprüft am 26. Sept. 2026.

Sales-Tax-Fälligkeitstermine in Utah

Steuererklärungen zur Sales Tax und Use Tax in Utah werden bei folgender Behörde eingereicht: Utah State Tax Commission.

Wochenenden und Feiertage

When a due date falls on a weekend or legal holiday, the return is due the next business day.

Elektronische Einreichung und Zahlung

Every sales and use tax account must file returns electronically (tap.utah.gov). Sellers with annual sales tax liability of $96,000 or more must pay by EFT.

Gut zu wissen

• Monthly filers who file and pay on time may take a 1.31% seller discount; quarterly and annual filers may not.
• The Tax Commission sets the filing frequency and notifies the seller if it changes.

Quelle: Publication 25, Sales and Use Tax General Information (2025) (PDF). Zuletzt geprüft am 29. Sept. 2026.

Sales-Tax-Fälligkeitstermine in Vermont

Steuererklärungen zur Sales Tax und Use Tax in Vermont werden bei folgender Behörde eingereicht: Vermont Department of Taxes.

Wochenenden und Feiertage

If the due date falls on a weekend or holiday, the due date is the following business day.

Elektronische Einreichung und Zahlung

Must file and pay electronically through myVTax if you file for multiple locations, remitted over $100,000 in the prior calendar year, or make sales subject to local option tax. Others may file paper.

Gut zu wissen

• Local option sales tax is reported with the state return and requires electronic filing.

Quelle: 32 V.S.A. 9775 - Payment of tax; returns; Sales and Use Tax | Department of Taxes; Sales and Use Tax | Frequently Asked Questions | Department of Taxes; Timely Filing and Payments | Department of Taxes. Zuletzt geprüft am 26. Sept. 2026.

Sales-Tax-Fälligkeitstermine in Virginia

Steuererklärungen zur Einzelhandels-Sales-Tax und Use Tax in Virginia werden bei folgender Behörde eingereicht: Virginia Department of Taxation.

Wochenenden und Feiertage

If the due date falls on a Saturday, Sunday or state holiday, the return is due on the next business day.

Elektronische Einreichung und Zahlung

All retail sales and use tax returns must be filed and paid electronically; waivers are available on request for hardship.

Gut zu wissen

• A return is due every period even if there were no sales.
• The June Accelerated Sales Tax payment was repealed beginning with payments due June 2022.
• Late penalty is 6% per month, up to 30%, with a $10 minimum.

Quelle: Retail Sales and Use Tax | Virginia Tax; Business FAQs | Virginia Tax; Code of Virginia 58.1-615. Returns by dealers; 23VAC10-210-480. Dealer's returns and payment of the tax; Accelerated sales and use tax payment due June 30 | Virginia Tax. Zuletzt geprüft am 26. Sept. 2026.

Sales-Tax-Fälligkeitstermine in Washington

Steuererklärungen zur Einzelhandels-Sales-Tax in Washington werden bei folgender Behörde eingereicht: Washington State Department of Revenue.

Wochenenden und Feiertage

If the due date falls on a weekend or legal holiday, the due date is extended to the next business day.

Elektronische Einreichung und Zahlung

All businesses must file and pay electronically (RCW 82.32.080); waivers available for lack of computer, internet or bank access.

Gut zu wissen

• Sales tax is reported on the Combined Excise Tax Return along with B&O and other excise taxes.
• Construction and restaurants use different gross income thresholds; auto dealers file monthly or quarterly only.

Quelle: Filing frequencies & due dates | Washington Department of Revenue; All businesses are required to file and pay electronically | Washington Department of Revenue. Zuletzt geprüft am 26. Sept. 2026.

Sales-Tax-Fälligkeitstermine in West Virginia

Steuererklärungen zur Sales Tax und Service Tax für Verbraucher sowie Use Tax in West Virginia werden bei folgender Behörde eingereicht: West Virginia Tax Division.