# Kintsugi: key facts

> Kintsugi is AI-powered sales tax compliance software that tracks nexus, registers, calculates, files, and remits sales tax, VAT, and GST in 100+ countries.

Page index: https://trykintsugi.com/llms.txt. Data files and field definitions: https://trykintsugi.com/data.
Data version 1.0.0, licensed CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/). Source: Kintsugi (trykintsugi.com/data), CC BY 4.0.

## About Kintsugi
- Optimize sales tax accuracy, speed and cost with AI: https://trykintsugi.com
- Sales tax compliance, priced as it should be.: https://trykintsugi.com/pricing
- Accurate global sales tax, VAT, and GST compliance, everywhere you need: https://trykintsugi.com/product/overview
- Why Choose Kintsugi AI for Sales Tax Automation?: https://trykintsugi.com/why-kintsugi-ai

## Downloadable data (JSON and CSV)
- US state sales tax rates: https://trykintsugi.com/data/us-state-sales-tax-rates.json and https://trykintsugi.com/data/us-state-sales-tax-rates.csv
- US economic nexus thresholds by state: https://trykintsugi.com/data/economic-nexus-thresholds.json and https://trykintsugi.com/data/economic-nexus-thresholds.csv
- US state sales tax filing frequencies and due dates: https://trykintsugi.com/data/sales-tax-due-dates.json and https://trykintsugi.com/data/sales-tax-due-dates.csv

## US state sales tax rates
State rate, then the range of combined state and local rates and the most common combined rate (counted across the state's ZIP codes). Per-address rates: https://trykintsugi.com/us-sales-tax-calculator
AL (Alabama): state 4%; combined 5% to 13%; most common 10%; as of 2026-10
AK (Alaska): state 0%; combined 0% to 7.85%; most common 0%; as of 2026-10
AZ (Arizona): state 5.6%; combined 5.6% to 11.1%; most common 9.1%; as of 2026-10
AR (Arkansas): state 6.5%; combined 6.5% to 12.625%; most common 9.5%; as of 2026-10
CA (California): state 7.25%; combined 7.25% to 11.75%; most common 7.75%; as of 2026-10
CO (Colorado): state 2.9%; combined 2.9% to 11.2%; most common 9.15%; as of 2026-09
CT (Connecticut): state 6.35%; combined 6.35% to 6.35%; most common 6.35%; as of 2026-09
DE (Delaware): no statewide or local sales tax; as of 2026-09
FL (Florida): state 6%; combined 6% to 8%; most common 7%; as of 2026-09
GA (Georgia): state 4%; combined 6% to 9%; most common 8%; as of 2026-10
HI (Hawaii): state 4%; combined 4.5% to 4.5%; most common 4.5%; as of 2026-09
ID (Idaho): state 6%; combined 6% to 9%; most common 6%; as of 2026-09
IL (Illinois): state 6.25%; combined 6.25% to 11.25%; most common 7.25%; as of 2026-09
IN (Indiana): state 7%; combined 7% to 7%; most common 7%; as of 2026-09
IA (Iowa): state 6%; combined 6% to 7%; most common 7%; as of 2026-09
KS (Kansas): state 6.5%; combined 6.5% to 10.75%; most common 7.5%; as of 2026-10
KY (Kentucky): state 6%; combined 6% to 6%; most common 6%; as of 2026-09
LA (Louisiana): state 5%; combined 5% to 12%; most common 10%; as of 2026-10
ME (Maine): state 5.5%; combined 5.5% to 5.5%; most common 5.5%; as of 2026-09
MD (Maryland): state 6%; combined 6% to 6%; most common 6%; as of 2026-09
MA (Massachusetts): state 6.25%; combined 6.25% to 6.25%; most common 6.25%; as of 2026-09
MI (Michigan): state 6%; combined 6% to 6%; most common 6%; as of 2026-09
MN (Minnesota): state 6.875%; combined 6.875% to 11.875%; most common 7.375%; as of 2026-10
MS (Mississippi): state 7%; combined 7% to 8%; most common 7%; as of 2026-09
MO (Missouri): state 4.225%; combined 5.225% to 11.488%; most common 8.725%; as of 2026-10
MT (Montana): no statewide or local sales tax; as of 2026-09
NE (Nebraska): state 5.5%; combined 5.5% to 7.5%; most common 5.5%; as of 2026-09
NV (Nevada): state 6.85%; combined 6.85% to 8.375%; most common 8.375%; as of 2026-09
NH (New Hampshire): no statewide or local sales tax; as of 2026-09
NJ (New Jersey): state 6.625%; combined 6.625% to 6.625%; most common 6.625%; as of 2026-09
NM (New Mexico): state 4.875%; combined 5.25% to 9.425%; most common 7.625%; as of 2026-09
NY (New York): state 4%; combined 7% to 8.875%; most common 8%; as of 2026-09
NC (North Carolina): state 4.75%; combined 6.75% to 8.25%; most common 7%; as of 2026-09
ND (North Dakota): state 5%; combined 5% to 8.75%; most common 5%; as of 2026-10
OH (Ohio): state 5.75%; combined 6.5% to 8.25%; most common 7.25%; as of 2026-10
OK (Oklahoma): state 4.5%; combined 4.85% to 11.5%; most common 9.5%; as of 2026-10
OR (Oregon): no statewide or local sales tax; as of 2026-09
PA (Pennsylvania): state 6%; combined 6% to 8%; most common 6%; as of 2026-09
RI (Rhode Island): state 7%; combined 7% to 7%; most common 7%; as of 2026-09
SC (South Carolina): state 6%; combined 6% to 9%; most common 8%; as of 2026-09
SD (South Dakota): state 4.2%; combined 4.2% to 7.2%; most common 6.2%; as of 2026-09
TN (Tennessee): state 7%; combined 9% to 9.75%; most common 9.75%; as of 2026-09
TX (Texas): state 6.25%; combined 6.25% to 8.25%; most common 8.25%; as of 2026-10
UT (Utah): state 4.85%; combined 6.35% to 10.05%; most common 7.45%; as of 2026-10
VT (Vermont): state 6%; combined 6% to 7%; most common 6%; as of 2026-09
VA (Virginia): state 4.3%; combined 5.3% to 7%; most common 5.3%; as of 2026-09
WA (Washington): state 6.5%; combined 7.6% to 10.7%; most common 8.9%; as of 2026-10
DC (Washington DC): state 6%; combined 6% to 6%; most common 6%; as of 2026-09
WV (West Virginia): state 6%; combined 6% to 7%; most common 6%; as of 2026-09
WI (Wisconsin): state 5%; combined 5% to 7.9%; most common 5.5%; as of 2026-09
WY (Wyoming): state 4%; combined 4% to 9%; most common 5%; as of 2026-10

## US economic nexus thresholds
A remote seller creates economic nexus by exceeding the state's threshold. Full rules: https://trykintsugi.com/sales-tax-guides/usa/economic-nexus
AL (Alabama): $250,000 in sales, previous calendar year; effective 2018-10-01. Source: https://www.revenue.alabama.gov/faqs/are-all-remote-sellers-required-to-register-in-alabama/ (verified 2026-09-26)
AK (Alaska): $100,000 in sales, current or previous calendar year; effective 2025-01-01. Source: https://arsstc.org/business-sellers/ (verified 2026-09-26)
AZ (Arizona): $100,000 in sales, current or previous calendar year; effective 2021-01-01. Source: https://azdor.gov/transaction-privilege-tax/retail-sales-subject-tpt/out-state-sellers/economic-threshold (verified 2026-09-26)
AR (Arkansas): $100,000 in sales or 200 transactions, current or previous calendar year; effective 2019-07-01. Source: https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/remote-sellers/ (verified 2026-09-26)
CA (California): $500,000 in sales, current or previous calendar year; effective 2019-04-01. Source: https://cdtfa.ca.gov/industry/wayfair/general-information.htm (verified 2026-09-26)
CO (Colorado): $100,000 in sales, current or previous calendar year; effective 2019-06-01. Source: https://leg.colorado.gov/bills/hb19-1240 (verified 2026-09-26)
CT (Connecticut): $100,000 in sales and 200 transactions, 12 months ending september 30; effective 2019-07-01. Source: https://portal.ct.gov/drs/legislative-summaries/2019-legislative-updates/regular-session-state-tax-legislation-overview (verified 2026-09-26)
DE (Delaware): no statewide sales tax, no economic nexus threshold. Source: https://revenue.delaware.gov/frequently-asked-questions/business-licenses-faqs/
FL (Florida): $100,000 in sales, previous calendar year; effective 2021-07-01. Source: https://www.flsenate.gov/Laws/Statutes/2025/212.0596 (verified 2026-09-26)
GA (Georgia): $100,000 in sales or 200 transactions, current or previous calendar year; effective 2020-01-01. Source: https://dor.georgia.gov/taxes/sales-use-tax/out-state-sellers (verified 2026-09-26)
HI (Hawaii): $100,000 in sales or 200 transactions, current or previous calendar year; effective 2018-07-01. Source: https://files.hawaii.gov/tax/legal/taxfacts/tf2019-1.pdf (verified 2026-09-26)
ID (Idaho): $100,000 in sales, current or previous calendar year; effective 2019-06-01. Source: https://tax.idaho.gov/taxes/sales-use/guides-for-certain-groups/online-sellers/explanation-of-terms/ (verified 2026-09-26)
IL (Illinois): $100,000 in sales, preceding 12 months, checked quarterly; effective 2026-01-01. Source: https://tax.illinois.gov/research/publications/bulletins/fy-2026-12.html (verified 2026-09-26)
IN (Indiana): $100,000 in sales, current or previous calendar year; effective 2024-01-01. Source: https://www.in.gov/dor/i-am-a/business-corp/business-faq/remote-seller-faqs/ (verified 2026-09-26)
IA (Iowa): $100,000 in sales, current or previous calendar year; effective 2019-07-01. Source: https://revenue.iowa.gov/remote-sellers (verified 2026-09-26)
KS (Kansas): $100,000 in sales, current or previous calendar year; effective 2021-07-01. Source: https://www.ksrevenue.gov/pub1510.html (verified 2026-09-26)
KY (Kentucky): $100,000 in sales, current or previous calendar year; effective 2026-08-01. Source: https://revenue.ky.gov/Business/Sales-Use-Tax/Documents/KY%20SSUTA%20Recertification%20-%207-29-26.pdf (verified 2026-09-26)
LA (Louisiana): $100,000 in sales, current or previous calendar year; effective 2023-08-01. Source: https://legis.la.gov/legis/ViewDocument.aspx?d=1328128 (verified 2026-09-26)
ME (Maine): $100,000 in sales, current or previous calendar year; effective 2022-01-01. Source: https://legislature.maine.gov/statutes/36/title36sec1754-B.html (verified 2026-09-26)
MD (Maryland): $100,000 in sales or 200 transactions, current or previous calendar year; effective 2018-10-01. Source: https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/legal-publications/alerts/SUT-Tax-Alert-Sept2018.pdf (verified 2026-09-26)
MA (Massachusetts): $100,000 in sales, current or previous calendar year; effective 2019-10-01. Source: https://www.mass.gov/info-details/remote-seller-and-marketplace-facilitator-faqs (verified 2026-09-26)
MI (Michigan): $100,000 in sales or 200 transactions, previous calendar year; effective 2018-10-01. Source: https://www.michigan.gov/taxes/business-taxes/sales-use-tax/information/marketplace-facilitator-seller-faqs (verified 2026-09-26)
MN (Minnesota): $100,000 in sales or 200 transactions, prior 12 months; effective 2019-10-01. Source: https://www.revenue.state.mn.us/sales-tax-faqs-remote-sellers (verified 2026-09-26)
MS (Mississippi): $250,000 in sales, any 12-month period; effective 2018-07-01. Source: https://www.dor.ms.gov/business/sales-tax-frequently-asked-questions (verified 2026-09-26)
MO (Missouri): $100,000 in sales, preceding 12 months, checked quarterly; effective 2023-01-01. Source: https://dor.mo.gov/faq/taxation/business/remote-seller-and-marketplace-facilitator.html (verified 2026-09-26)
MT (Montana): no statewide sales tax, no economic nexus threshold. Source: https://revenue.mt.gov/taxes/general-sales-tax
NE (Nebraska): $100,000 in sales or 200 transactions, current or previous calendar year; effective 2019-04-01. Source: https://revenue.nebraska.gov/about/frequently-asked-questions/remote-seller-and-marketplace-facilitator-faqs (verified 2026-09-26)
NV (Nevada): $100,000 in sales or 200 transactions, current or previous calendar year; effective 2018-10-01. Source: https://tax.nv.gov/faqs/remote-sellers/ (verified 2026-09-26)
NH (New Hampshire): no statewide sales tax, no economic nexus threshold. Source: https://www.revenue.nh.gov/faq/does-new-hampshire-have-sales-tax
NJ (New Jersey): $100,000 in sales or 200 transactions, current or previous calendar year; effective 2018-11-01. Source: https://www.nj.gov/treasury/taxation/remotesellers.shtml (verified 2026-09-26)
NM (New Mexico): $100,000 in sales, previous calendar year; effective 2019-07-01. Source: https://www.tax.newmexico.gov/businesses/determining-nexus/ (verified 2026-09-26)
NY (New York): $500,000 in sales and 100 transactions, previous four sales tax quarters; effective 2018-06-21. Source: https://www.tax.ny.gov/pubs_and_bulls/publications/sales/nexus.htm (verified 2026-09-26)
NC (North Carolina): $100,000 in sales, current or previous calendar year; effective 2024-07-01. Source: https://www.ncdor.gov/taxes-forms/sales-and-use-tax/other-sales-and-use-tax-resources/sales-and-use-tax-division-directives/sales-and-use-tax-directive-24-1 (verified 2026-09-26)
ND (North Dakota): $100,000 in sales, current or previous calendar year; effective 2019-01-01. Source: https://www.tax.nd.gov/sales-and-use-tax (verified 2026-09-26)
OH (Ohio): $100,000 in sales or 200 transactions, current or previous calendar year; effective 2019-08-01. Source: https://codes.ohio.gov/ohio-revised-code/section-5741.01 (verified 2026-09-26)
OK (Oklahoma): $100,000 in sales, current or previous calendar year; effective 2019-11-01. Source: https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/letter-rulings/2026/LR-25-005.pdf (verified 2026-09-26)
OR (Oregon): no statewide sales tax, no economic nexus threshold. Source: https://www.oregon.gov/dor/programs/businesses/pages/sales-tax.aspx
PA (Pennsylvania): $100,000 in sales, previous calendar year; effective 2019-07-01. Source: https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/online-retailers (verified 2026-09-26)
RI (Rhode Island): $100,000 in sales or 200 transactions, previous calendar year; effective 2019-07-01. Source: https://webserver.rilegislature.gov/Statutes/TITLE44/44-18.2/44-18.2-3.htm (verified 2026-09-26)
SC (South Carolina): $100,000 in sales, current or previous calendar year; effective 2018-10-01. Source: https://dor.sc.gov/sales-use-tax-index/sales-tax/remote-sellers (verified 2026-09-26)
SD (South Dakota): $100,000 in sales, current or previous calendar year; effective 2023-07-01. Source: https://dor.sd.gov/businesses/taxes/sales-use-tax/2023-legislative-updates/ (verified 2026-09-26)
TN (Tennessee): $100,000 in sales, previous 12 months; effective 2020-10-01. Source: https://www.tn.gov/revenue/taxes/sales-and-use-tax/out-of-state-dealers-marketplace-facilitators.html (verified 2026-09-26)
TX (Texas): $500,000 in sales, preceding 12 calendar months; effective 2019-10-01. Source: https://comptroller.texas.gov/taxes/sales/remote-sellers.php (verified 2026-09-26)
UT (Utah): $100,000 in sales, current or previous calendar year; effective 2025-07-01. Source: https://le.utah.gov/Session/2025/bills/enrolled/SB0047.pdf (verified 2026-09-26)
VT (Vermont): $100,000 in sales or 200 transactions, 12 months before the monthly tax period; effective 2018-07-01. Source: https://legislature.vermont.gov/statutes/section/32/233/09701 (verified 2026-09-26)
VA (Virginia): $100,000 in sales or 200 transactions, current or previous calendar year; effective 2019-07-01. Source: https://www.tax.virginia.gov/remote-sellers-marketplace-facilitators-economic-nexus (verified 2026-09-26)
WA (Washington): $100,000 in sales, current or previous calendar year; effective 2020-01-01. Source: https://dor.wa.gov/taxes-rates/retail-sales-tax/marketplace-fairness-leveling-playing-field/remote-sellers (verified 2026-09-26)
DC (Washington, D.C.): $100,000 in sales or 200 transactions, current or previous calendar year; effective 2019-01-01. Source: https://otr.cfo.dc.gov/page/sales-and-use-tax-faqs (verified 2026-09-26)
WV (West Virginia): $100,000 in sales or 200 transactions, previous calendar year, or current year once met; effective 2019-01-01. Source: https://tax.wv.gov/Business/SalesAndUseTax/ECommerce/RemoteSellers/Pages/RemoteSellersAndWestVirginiaTax.aspx (verified 2026-09-26)
WI (Wisconsin): $100,000 in sales, current or previous calendar year; effective 2021-02-20. Source: https://www.revenue.wi.gov/Pages/FAQS/ise-remote-sellers.aspx (verified 2026-09-26)
WY (Wyoming): $100,000 in sales, current or previous calendar year; effective 2024-07-01. Source: https://wyoleg.gov/2024/Enroll/HB0197.pdf (verified 2026-09-26)

## US sales tax filing due dates
Frequency and due rule per state, from each state revenue department. Calendar and .ics files: https://trykintsugi.com/sales-tax-due-dates
AL (Alabama): monthly: 20th of the following month; quarterly: 20th of the following month; semiannual: 20th of the following month; annual: January 20. Source: https://www.revenue.alabama.gov/sales-use/sales-tax/ (verified 2026-09-26)
AZ (Arizona): monthly: 20th of the following month; quarterly: 20th of the following month; annual: January 20; june estimated payment: June 20. Source: https://azdor.gov/transaction-privilege-tax/tpt-license/tpt-filing-frequency (verified 2026-09-29)
AR (Arkansas): monthly: 20th of the following month; quarterly: 20th of the following month; annual: January 20; first prepayment (12th): 12th of the same month; second prepayment (24th): 24th of the same month. Source: https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/due-dates/ (verified 2026-09-29)
CA (California): monthly: Last day of the following month; quarterly: Last day of the following month; quarterly prepayment: 24th of the following month; fiscal yearly: Last day of July; yearly: Last day of January. Source: https://cdtfa.ca.gov/taxes-and-fees/sales-use-tax-returns-filing-dates.htm (verified 2026-09-26)
CO (Colorado): monthly: 20th of the following month; quarterly: 20th of the following month; annual: January 20. Source: https://tax.colorado.gov/sales-tax-filing-information (verified 2026-09-29)
CT (Connecticut): monthly: Last day of the following month; quarterly: Last day of the following month; annual: Last day of January. Source: https://portal.ct.gov/drs/sales-tax/tax-information (verified 2026-09-29)
DC (District of Columbia): monthly: 20th of the following month; quarterly: 20th of the following month; annual: October 20. Source: https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/page_content/attachments/2024%20FR800MQA%20instructions%20v1.0%20Final.pdf (verified 2026-09-26)
FL (Florida): monthly: 20th of the following month; quarterly: 20th of the following month; semiannual: 20th of the following month; annual: January 20; monthly estimated tax: 20th of the same month. Source: https://floridarevenue.com/taxes/taxesfees/Pages/sales_tax.aspx (verified 2026-09-26)
GA (Georgia): monthly: 20th of the following month; quarterly: 20th of the following month; annual: January 20; monthly prepaid estimated tax: 20th of the same month. Source: https://dor.georgia.gov/taxes/business-taxes/sales-use-tax/file-pay (verified 2026-09-26)
HI (Hawaii): monthly: 20th of the following month; quarterly: 20th of the following month; semiannual: 20th of the following month. Source: https://tax.hawaii.gov/get/ (verified 2026-09-26)
ID (Idaho): monthly: 20th of the following month; quarterly: 20th of the following month; semiannual: 20th of the following month; annual: January 20. Source: https://tax.idaho.gov/taxes/sales-use/stfiling/ (verified 2026-09-26)
IL (Illinois): monthly: 20th of the following month; quarterly: 20th of the following month; annual: January 20. Source: https://tax.illinois.gov/research/publications/pubs/retailers-overview-of-sales-and-use-tax/requirements-for-retailers-who-file-form-st-1.html (verified 2026-09-26)
IN (Indiana): monthly (early filer): 20th of the following month; monthly: 30 days after the period ends; annual: 30 days after the period ends. Source: https://www.in.gov/dor/files/sib70.pdf (verified 2026-09-26)
IA (Iowa): monthly: Last day of the following month; annual: Last day of January. Source: https://revenue.iowa.gov/taxes/file-my-taxes/business-taxes/filing-frequency-return-due-dates (verified 2026-09-26)
KS (Kansas): monthly: 25th of the following month; quarterly: 25th of the following month; annual: January 25. Source: https://www.ksrevenue.gov/pub1510.html (verified 2026-09-26)
KY (Kentucky): monthly: 20th of the following month; monthly (accelerated): 25th of the following month; accelerated current-month payment: 25th of the same month; quarterly: 20th of the following month; annual: January 20. Source: https://revenue.ky.gov/DOR%20Training%20Materials/103%20KAR%2025.131.%20Current%20month%20payment%20of%20sales%20and%20use%20taxes%20by%20larger%20taxpayers.pdf (verified 2026-09-29)
LA (Louisiana): monthly: 20th of the following month; quarterly: 20th of the following month. Source: https://revenue.louisiana.gov/tax-education-and-faqs/faqs/sales-tax/when-is-the-sales-tax-return-due-what-happens-if-i-am-late/ (verified 2026-09-26)
ME (Maine): monthly: 15th of the following month; quarterly: 15th of the following month; semiannual: 15th of the following month; annual: January 15. Source: https://www.maine.gov/revenue/taxes/sales-use-service-provider-tax/rates-due-dates (verified 2026-09-26)
MD (Maryland): monthly: 20th of the following month; quarterly: 20th of the following month; semiannual: 20th of the following month; annual: January 20. Source: https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/legal-publications/tips/business/bustip22.pdf (verified 2026-09-26)
MA (Massachusetts): monthly: 30 days after the period ends; quarterly: 30 days after the period ends; annual: 30 days after the period ends; monthly advance payment: 25th of the same month. Source: https://malegislature.gov/Laws/GeneralLaws/PartI/TitleIX/Chapter62C/Section16 (verified 2026-09-26)
MI (Michigan): monthly: 20th of the following month; quarterly: 20th of the following month; annual: February 28; accelerated prepayment: 20th of the same month. Source: https://www.michigan.gov/taxes/business-taxes/payroll-service-providers/filing-frequency (verified 2026-09-26)
MN (Minnesota): monthly: 20th of the following month; quarterly: 20th of the following month; annual: February 5. Source: https://www.revenue.state.mn.us/sales-tax-return-filing-due-dates (verified 2026-09-26)
MS (Mississippi): monthly: 20th of the following month; quarterly: 20th of the following month; annual: January 20. Source: https://www.dor.ms.gov/business/sales-use-tax/reporting-requirements (verified 2026-09-26)
MO (Missouri): monthly: Last day of the following month; quarterly: Last day of the following month; annual: January 31. Source: https://dor.mo.gov/faq/taxation/business/sales-tax-filing.html (verified 2026-09-26)
NE (Nebraska): monthly: 20th of the following month; quarterly: 20th of the following month; annual: January 20. Source: https://revenue.nebraska.gov/sites/default/files/doc/legal/regs/1-010.pdf (verified 2026-09-26)
NV (Nevada): monthly: 20th of the following month; quarterly: 20th of the following month; annual: January 20. Source: https://tax.nv.gov/wp-content/uploads/2026/01/Department-of-Taxation-New-Sales-Tax-filing-date.pdf (verified 2026-09-26)
NJ (New Jersey): quarterly (st-50): 20th of the following month; monthly remittance (st-51): 20th of the following month. Source: https://www.nj.gov/treasury/taxation/su_12.shtml (verified 2026-09-26)
NM (New Mexico): monthly: 25th of the following month; quarterly: 25th of the following month; semiannual: 25th of the following month. Source: https://realfile.tax.newmexico.gov/trd-41413ins.pdf (verified 2026-09-29)
NY (New York): quarterly: 20th of the following month; part-quarterly (monthly): 20th of the following month; annual: March 20; promptax accelerated payment: Third business day after the 22nd of each month. Source: https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/filing_requirements_for_sales_and_use_tax_returns.htm (verified 2026-09-26)
NC (North Carolina): monthly: 20th of the following month; quarterly: Last day of the following month; monthly prepayment: 20th of the same month. Source: https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-filing-requirements-payment-options/filing-frequency-and-due-dates (verified 2026-09-26)
ND (North Dakota): monthly: Last day of the following month; quarterly: Last day of the following month; semiannual: Last day of the following month; annual: Last day of January. Source: https://www.tax.nd.gov/sales-and-use-tax-deadlines (verified 2026-09-26)
OH (Ohio): monthly: 23rd of the following month; semiannual: 23rd of the following month; eft accelerated payment: 23rd of the same month. Source: https://codes.ohio.gov/ohio-revised-code/section-5739.12 (verified 2026-09-26)
OK (Oklahoma): monthly: 20th of the following month; semiannual: 20th of the following month; semimonthly payment (sales on the 1st through the 15th): 20th of the same month. Source: https://oklahoma.gov/tax/helpcenter/businesses.html (verified 2026-09-29)
PA (Pennsylvania): monthly prepayment (ast): 20th of the same month; monthly: 20th of the following month; quarterly: 20th of the following month; semiannual: 20th of the second month after the period. Source: https://www.pa.gov/content/dam/copapwp-pagov/en/revenue/documents/formsandpublications/formsforbusinesses/sut/documents/rev-717.pdf (verified 2026-09-26)
RI (Rhode Island): monthly: 20th of the following month; quarterly: Last day of the following month. Source: https://rules.sos.ri.gov/Regulations/part/280-20-70-61 (verified 2026-09-26)
SC (South Carolina): monthly: 20th of the following month; quarterly: 20th of the following month; annual: January 20. Source: https://dor.sc.gov/sales-use-tax-index/sales-tax (verified 2026-09-26)
SD (South Dakota): monthly: 20th of the following month; semiannual: 20th of the following month. Source: https://dor.sd.gov/businesses/taxes/sales-use-tax/sales-use-tax-laws-regulations/ (verified 2026-09-26)
TN (Tennessee): monthly: 20th of the following month; quarterly: 20th of the following month; annual: January 20. Source: https://www.tn.gov/revenue/taxes/sales-and-use-tax/due-dates-and-tax-rates.html (verified 2026-09-29)
TX (Texas): monthly: 20th of the following month; quarterly: 20th of the following month; yearly: January 20; monthly prepayment (optional): 15th of the same month; quarterly prepayment (optional): 15th of the second month of the quarter. Source: https://comptroller.texas.gov/taxes/sales/ (verified 2026-09-26)
UT (Utah): monthly: Last day of the following month; quarterly: Last day of the following month; annual: Last day of January. Source: https://files.tax.utah.gov/tax/forms/2025/pub-25.pdf (verified 2026-09-29)
VT (Vermont): monthly: 25th of the following month (February 23 for the January return); quarterly: 25th of the following month; annual: January 25. Source: https://legislature.vermont.gov/statutes/section/32/233/09775 (verified 2026-09-26)
VA (Virginia): monthly: 20th of the following month; quarterly: 20th of the following month. Source: https://www.tax.virginia.gov/retail-sales-and-use-tax (verified 2026-09-26)
WA (Washington): monthly: 25th of the following month; quarterly: Last day of the following month; annual: April 15. Source: https://dor.wa.gov/file-pay-taxes/filing-frequencies-due-dates (verified 2026-09-26)
WV (West Virginia): monthly: 20th of the following month; quarterly: 20th of the following month; annual: January 30. Source: https://code.wvlegislature.gov/11-15-20/ (verified 2026-09-26)
WI (Wisconsin): early monthly: 20th of the following month; monthly: Last day of the following month; quarterly: Last day of the following month; annual: Last day of January. Source: https://www.revenue.wi.gov/Pages/Businesses/Filing-Frequency-Changes.aspx (verified 2026-09-26)
WY (Wyoming): monthly: Last day of the following month; quarterly: Last day of the following month; annual: Last day of January. Source: https://wyoleg.gov/statutes/compress/title39.pdf (verified 2026-09-26)