Sales tax due dates by state

Alabama sales tax due dates

Alabama sales and use tax returns are filed with the Alabama Department of Revenue.

Weekends and holidays

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

Electronic filing and payment

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.

Good to know

• 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.

Source: 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. Last verified Sep 26, 2026.

Arizona sales tax due dates

Arizona transaction privilege tax returns are filed with the Arizona Department of Revenue.

Weekends and holidays

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.

Electronic filing and payment

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

Prepayments

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.

Good to know

• 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.

Source: TPT Filing Frequency | Arizona Department of Revenue; Due Dates | Arizona Department of Revenue; A.R.S. 42-5014 Payment of tax; returns; extensions. Last verified Sep 26, 2026.

Arkansas sales tax due dates

Arkansas sales and use tax returns are filed with the Arkansas Department of Finance and Administration.

Weekends and holidays

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

Electronic filing and payment

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.

Prepayments

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.

Good to know

• 2% discount for timely payment of state tax, capped at $1,000 per month; 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.

Source: Due Dates - Arkansas Department of Finance and Administration; Arkansas Gross Receipts Tax Rules (GR-77, GR-84); Who must pay by EFT?; Sales and Use Tax FAQs. Last verified Sep 26, 2026.

California sales tax due dates

California sales and use tax returns are filed with the California Department of Tax and Fee Administration.

Weekends and holidays

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

Electronic filing and payment

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.

Prepayments

Quarterly prepay accounts ($17,000+ average monthly liability) 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).

Good to know

• 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.

Source: 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. Last verified Sep 26, 2026.

Colorado sales tax due dates

Colorado sales and use tax returns are filed with the Colorado Department of Revenue.

Weekends and holidays

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

Electronic filing and payment

Businesses paying more than $75,000 per year in state sales tax must pay by EFT, due the 20th. No general mandate to file returns electronically was confirmed.

Good to know

• A return is required every period, even with no sales.
• Timely filed and paid returns may deduct a service fee (vendor fee) on the DR 0100.
• Home-rule cities that self-collect require separate local returns.

Source: Sales Tax Filing Information | Colorado Department of Revenue - Taxation. Last verified Sep 26, 2026.

Connecticut sales tax due dates

Connecticut sales and use tax returns are filed with the Connecticut Department of Revenue Services.

Weekends and holidays

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

Electronic filing and payment

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).

Good to know

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

Source: 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); IP 2002(26) Q&A on Sales and Use Tax for New Businesses. Last verified Sep 26, 2026.

District of Columbia sales tax due dates

District of Columbia sales and use tax returns are filed with the District of Columbia Office of Tax and Revenue.

Weekends and holidays

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

Electronic filing and payment

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.

Good to know

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

Source: 2024 FR-800M/Q/A Instructions - DC Office of Tax and Revenue; 2026 Bulk File FR-800M/Q/A Instructions. Last verified Sep 26, 2026.

Florida sales tax due dates

Florida sales and use tax returns are filed with the Florida Department of Revenue.

Weekends and holidays

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.

Electronic filing and payment

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.

Prepayments

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.

Good to know

• 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.

Source: Florida Dept. of Revenue - Florida Sales and Use Tax; DR-15N Sales and Use Tax Returns Instructions (R. 10/25). Last verified Sep 26, 2026.

Georgia sales tax due dates

Georgia sales and use tax returns are filed with the Georgia Department of Revenue.

Weekends and holidays

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).

Electronic filing and payment

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

Prepayments

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.

Good to know

• 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.

Source: 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. Last verified Sep 26, 2026.

Hawaii sales tax due dates

Hawaii general excise tax returns are filed with the Hawaii Department of Taxation.

Weekends and holidays

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

Electronic filing and payment

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

Good to know

• 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.

Source: Hawaii General Excise Tax (GET) | Department of Taxation; General Excise Tax (GET) Information | Department of Taxation; Mandatory Electronic Filing | Department of Taxation. Last verified Sep 26, 2026.

Idaho sales tax due dates

Idaho sales and use tax returns are filed with the Idaho State Tax Commission.

Weekends and holidays

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

Electronic filing and payment

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.

Good to know

• 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.

Source: Sales Tax: Filing and Paying | Idaho State Tax Commission; E-Pay | Idaho State Tax Commission. Last verified Sep 26, 2026.

Illinois sales tax due dates

Illinois retailers' occupation tax (sales tax) returns are filed with the Illinois Department of Revenue.

Weekends and holidays

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

Electronic filing and payment

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.

Prepayments

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.

Good to know

• 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.

Source: Pub-113: Requirements for Retailers who File Form ST-1; ST-1 Instructions for reporting periods January 2026 and after. Last verified Sep 26, 2026.

Indiana sales tax due dates

Indiana sales and use tax returns are filed with the Indiana Department of Revenue.

Weekends and holidays

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

Electronic filing and payment

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

Good to know

• 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.

Source: Sales Tax Information Bulletin #70 (April 2023); DOR: Business FAQ; Instructions for Completing Form ST-103. Last verified Sep 26, 2026.

Iowa sales tax due dates

Iowa sales and use tax returns are filed with the Iowa Department of Revenue.

Weekends and holidays

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.

Electronic filing and payment

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

Good to know

• 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.

Source: Filing Frequency & Return Due Dates | Iowa Department of Revenue; Sales and Use Tax Permit, Return Filing, and Payment Changes | Iowa Department of Revenue. Last verified Sep 26, 2026.

Kansas sales tax due dates

Kansas retailers' sales tax returns are filed with the Kansas Department of Revenue.

Weekends and holidays

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

Electronic filing and payment

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

Good to know

• 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.

Source: Pub. KS-1510 Sales Tax and Compensating Use Tax; Notice 23-11 Changes to Sales Tax Return Filing Requirements; Frequently Asked Questions About Sales Tax; Pub. KS-1515 Tax Calendar of Due Dates. Last verified Sep 26, 2026.

Kentucky sales tax due dates

Kentucky sales and use tax returns are filed with the Kentucky Department of Revenue.

Weekends and holidays

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

Electronic filing and payment

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.

Prepayments

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.

Good to know

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

Source: Retail Packet 51RETAIL-PKT (11-17), Frequently Asked Questions; 103 KAR 25:131 Current month payment of sales and use taxes by larger taxpayers; Online Filing and Payment Mandate for Sales and Excise Tax Returns; Reminder: Withholding and Sales & Excise Tax August Due Dates (July 2026); KRS 139.550 Required monthly return; KRS 139.590 Returns for other than monthly periods. Last verified Sep 26, 2026.

Louisiana sales tax due dates

Louisiana sales and use tax returns are filed with the Louisiana Department of Revenue.

Weekends and holidays

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).

Electronic filing and payment

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

Good to know

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

Source: 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. Last verified Sep 26, 2026.

Maine sales tax due dates

Maine sales and use tax returns are filed with the Maine Revenue Services.

Weekends and holidays

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.

Electronic filing and payment

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).

Good to know

• 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.

Source: 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. Last verified Sep 26, 2026.

Maryland sales tax due dates

Maryland sales and use tax returns are filed with the Comptroller of Maryland.

Weekends and holidays

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

Electronic filing and payment

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.

Good to know

• 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.

Source: Business Tax Tip #22: Maryland Sales and Use Tax, Frequently Asked Questions, Comptroller of Maryland; 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. Last verified Sep 26, 2026.

Massachusetts sales tax due dates

Massachusetts sales and use tax returns are filed with the Massachusetts Department of Revenue.

Weekends and holidays

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

Electronic filing and payment

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.

Prepayments

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.

Good to know

• 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.

Source: 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. Last verified Sep 26, 2026.

Michigan sales tax due dates

Michigan sales and use tax returns are filed with the Michigan Department of Treasury.

Weekends and holidays

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).

Electronic filing and payment

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

Prepayments

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.

Good to know

• 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.

Source: 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; 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. Last verified Sep 26, 2026.

Minnesota sales tax due dates

Minnesota sales and use tax returns are filed with the Minnesota Department of Revenue.

Weekends and holidays

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).

Electronic filing and payment

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.

Good to know

• 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.

Source: 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. Last verified Sep 26, 2026.

Mississippi sales tax due dates

Mississippi sales and use tax returns are filed with the Mississippi Department of Revenue.

Weekends and holidays

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.

Electronic filing and payment

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.

Good to know

• 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.

Source: Reporting Requirements, Mississippi Department of Revenue; Business Tax Frequently Asked Questions, Mississippi Department of Revenue. Last verified Sep 26, 2026.

Missouri sales tax due dates

Missouri sales and use tax returns are filed with the Missouri Department of Revenue.

Weekends and holidays

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

Electronic filing and payment

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

Prepayments

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.

Good to know

• 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.

Source: 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. Last verified Sep 26, 2026.

Nebraska sales tax due dates

Nebraska sales and use tax returns are filed with the Nebraska Department of Revenue.

Weekends and holidays

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.

Electronic filing and payment

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).

Good to know

• 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.

Source: REG-1-010, The Sales and Use Tax Return; Nebraska Sales and Use Tax FAQs; Notice March 19, 2026: Important Information on Filing and Paying Your Sales and Use Taxes. Last verified Sep 26, 2026.

Nevada sales tax due dates

Nevada sales and use tax returns are filed with the Nevada Department of Taxation.

Weekends and holidays

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

Electronic filing and payment

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

Good to know

• 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.

Source: Nevada Revises Sales and Use Tax Deadlines Under AB 594 (Jan 23, 2026); Sales Tax & Use Tax - State of Nevada; Return and Payment FAQs; Sales & Use Tax Information 4 (general info). Last verified Sep 26, 2026.

New Jersey sales tax due dates

New Jersey sales and use tax returns are filed with the New Jersey Division of Taxation.

Weekends and holidays

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

Electronic filing and payment

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

Good to know

• 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.

Source: NJ Division of Taxation - Filing and Remitting Sales and Use Tax. Last verified Sep 26, 2026.

New Mexico sales tax due dates

New Mexico gross receipts tax returns are filed with the New Mexico Taxation and Revenue Department.

Weekends and holidays

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

Electronic filing and payment

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).

Good to know

• 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).

Source: TRD-41413 Gross Receipts Tax Return Instructions (Rev. 07/01/2025); FYI-105 Gross Receipts & Compensating Taxes: An Overview (08/11/2025); Gross Receipts Tax Overview. Last verified Sep 26, 2026.

New York sales tax due dates

New York sales and use tax returns are filed with the New York State Department of Taxation and Finance.

Weekends and holidays

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

Electronic filing and payment

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.

Prepayments

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.

Good to know

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

Source: Filing Requirements for Sales and Use Tax Returns (TB-ST-275); File sales tax returns; PrompTax: sales and use tax; PrompTax. Last verified Sep 26, 2026.

North Carolina sales tax due dates

North Carolina sales and use tax returns are filed with the North Carolina Department of Revenue.

Weekends and holidays

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).

Electronic filing and payment

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

Prepayments

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.

Good to know

• 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.

Source: Filing Frequency and Due Dates | NCDOR; Instructions for Form E-500, Sales and Use Tax Return | NCDOR; Monthly Filing with Prepayment | NCDOR. Last verified Sep 26, 2026.

North Dakota sales tax due dates

North Dakota sales and use tax returns are filed with the North Dakota Office of State Tax Commissioner.

Weekends and holidays

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).

Electronic filing and payment

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.

Good to know

• 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.

Source: 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); Sales and Use Tax History; Sales and Use Tax | North Dakota Office of State Tax Commissioner. Last verified Sep 26, 2026.

Ohio sales tax due dates

Ohio sales and use tax returns are filed with the Ohio Department of Taxation.

Weekends and holidays

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.

Electronic filing and payment

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

Prepayments

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%.

Good to know

• 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.

Source: Section 5739.12 - Ohio Revised Code; Section 5739.122 - Ohio Revised Code; Section 1.14 - Ohio Revised Code. Last verified Sep 26, 2026.

Oklahoma sales tax due dates

Oklahoma sales and use tax returns are filed with the Oklahoma Tax Commission.

Weekends and holidays

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

Electronic filing and payment

Permit holders whose returns average $2,500 or more per month, measured by the previous fiscal year, must participate in the OTC electronic data interchange program.

Good to know

• 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.

Source: Businesses - Help Center, Oklahoma Tax Commission. Last verified Sep 26, 2026.

Pennsylvania sales tax due dates

Pennsylvania sales, use and hotel occupancy tax returns are filed with the Pennsylvania Department of Revenue.

Weekends and holidays

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

Electronic filing and payment

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

Prepayments

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.

Good to know

• 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.

Source: Retailer's Information Guide (REV-717); 2026 Pennsylvania Sales, Use, and Hotel Occupancy Tax Returns, Tax Periods, and Administrative Due Dates (REV-819); Accelerated Sales Tax (AST) Prepayments. Last verified Sep 26, 2026.

Rhode Island sales tax due dates

Rhode Island sales and use tax returns are filed with the Rhode Island Division of Taxation.

Weekends and holidays

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

Electronic filing and payment

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.

Good to know

• 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.

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

South Carolina sales tax due dates

South Carolina sales and use tax returns are filed with the South Carolina Department of Revenue.

Weekends and holidays

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

Electronic filing and payment

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

Good to know

• 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.

Source: Sales Tax - SCDOR; SC Sales and Use Tax Manual, Chapter 22 Administrative Requirements; ST-3 General Information and Line Instructions; SC Revenue Ruling #21-7, Discount for Timely Filed Returns. Last verified Sep 26, 2026.

South Dakota sales tax due dates

South Dakota sales and use tax returns are filed with the South Dakota Department of Revenue.

Weekends and holidays

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.

Electronic filing and payment

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.

Good to know

• 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.

Source: 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); Filing and Paying Taxes Online Help. Last verified Sep 26, 2026.

Tennessee sales tax due dates

Tennessee sales and use tax returns are filed with the Tennessee Department of Revenue.

Weekends and holidays

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

Electronic filing and payment

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).

Good to know

• 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.

Source: Due Dates and Tax Rates - Tennessee Department of Revenue; Sales and Use Tax Manual (June 2025); State and Local Sales and Use Tax Return Instructions (SLS 450). Last verified Sep 26, 2026.

Texas sales tax due dates

Texas sales and use tax returns are filed with the Texas Comptroller of Public Accounts.

Weekends and holidays

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

Electronic filing and payment

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.

Prepayments

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.

Good to know

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

Source: 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); Texas Sales and Use Tax FAQ: Reporting and Paying; 34 Tex. Admin. Code 3.286, Seller's and Purchaser's Responsibilities. Last verified Sep 26, 2026.

Utah sales tax due dates

Utah sales and use tax returns are filed with the Utah State Tax Commission.

Weekends and holidays

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

Electronic filing and payment

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.

Good to know

• 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.

Source: Publication 25, Sales and Use Tax General Information (2025). Last verified Sep 26, 2026.

Vermont sales tax due dates

Vermont sales and use tax returns are filed with the Vermont Department of Taxes.

Weekends and holidays

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

Electronic filing and payment

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.

Good to know

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

Source: 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. Last verified Sep 26, 2026.

Virginia sales tax due dates

Virginia retail sales and use tax returns are filed with the Virginia Department of Taxation.

Weekends and holidays

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

Electronic filing and payment

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

Good to know

• 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.

Source: 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. Last verified Sep 26, 2026.

Washington sales tax due dates

Washington retail sales tax returns are filed with the Washington State Department of Revenue.

Weekends and holidays

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

Electronic filing and payment

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

Good to know

• 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.

Source: Filing frequencies & due dates | Washington Department of Revenue; All businesses are required to file and pay electronically | Washington Department of Revenue. Last verified Sep 26, 2026.

West Virginia sales tax due dates

West Virginia consumers sales and service tax and use tax returns are filed with the West Virginia Tax Division.

Weekends and holidays

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

Electronic filing and payment

Taxpayers with payments totaling $50,000 or more in the most recent fiscal year may be required to file and pay electronically through MyTaxes.

Good to know

• The June accelerated sales and use tax payment was eliminated effective April 7, 2025 (SB 615).
• Annual filers on a fiscal year are due 30 days after their fiscal year end.

Source: West Virginia Code 11-15-20; West Virginia Code 11-15-16; Sales and Use Tax - West Virginia Tax Division; Remote Sellers and West Virginia Sales and Use Tax; Electronic Filing for Businesses - West Virginia Tax Division. Last verified Sep 26, 2026.

Wisconsin sales tax due dates

Wisconsin sales and use tax returns are filed with the Wisconsin Department of Revenue.