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Sales and Use Tax Filing Deadlines

Sales and Use Tax Filing Deadlines

All businesses are required to file an annual return each year.

 

Filer  Due Date for Remitting Payment 
Monthly On or before the 20th day of the following month
Quarterly On or before the 20th day of the month following the quarter
Annual February 28th
Electronic Funds Transfer (EFT) On or before the 20th of the following month
Accelerated Electronic Funds Transfer (EFT)

Through December 31, 2013:
The first 50% payment is due on the 20th day of the current month.
The second 50% payment is due on the last day of the current month.
The Reconciliation payment is due on the 20th of the following month.

Beginning January 1, 2014:
75% of taxpayer's sales tax liability in the immediately preceding month plus a reconciliation payment equal to the difference between the tax liability determined for the immediately preceding month minus the amount of tax previously paid for that month is due on the 20th day of the month.