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Filing Deadlines

Due Date for Return and Payment

Taxpayers who average $720,000 of sales or use tax annually are required to remit both taxes on an accelerated schedule. Taxpayers are notified in writing of a change to/from accelerated filing. Accelerated filers are required to remit electronically.

A prepayment transmission of 75 percent of the taxpayer's tax liability from the current year, immediately preceding month or the same period, last year (whichever is less) is due on or before the 20th day of the current month.

A reconciliation payment, equal to the difference between the actual tax liability and the prepayment amount is due on or before the 20th day of the subsequent month.

View Accelerated EFT Filing Requirements