When Are Sales Taxes Due? How to Find Your Filing Dates

Businesses collect sales tax from customers at the point of sale and subsequently remit these funds to the appropriate tax authorities. Understanding when these collected sales taxes are due is important for maintaining compliance and avoiding penalties. These due dates are not uniform across all businesses or jurisdictions; they vary significantly based on several factors. This article explores the elements that influence sales tax due dates, guides you on how to locate official filing deadlines, and outlines the methods for submitting your sales tax returns and payments.

Factors Influencing Sales Tax Due Dates

Sales tax due dates are influenced by several factors, with filing frequency being a primary determinant. States assign a filing frequency—monthly, quarterly, or annually—based on a business’s sales volume or total tax liability. Businesses with higher sales volumes or greater tax liabilities are required to file and remit taxes more frequently. For instance, a state might classify businesses collecting over a certain threshold, such as $1,000 in sales tax per month, as monthly filers, while those collecting less, perhaps $100 or less, might file annually.

While many states follow a common pattern, specific rules and due dates vary by jurisdiction. A large number of states require sales tax returns to be filed by the 20th day of the month following the taxable period. Other states may set the due date on the last day of the month following the period, or even on the 15th or 23rd.

The initial business registration date can also affect the first filing period and subsequent due dates. When a business first registers for a sales tax permit, the state tax authority will notify them of their assigned filing frequency and initial due dates. This assignment is based on anticipated taxable sales. For example, a new business might initially be set up for quarterly filing, with the possibility to change frequency later based on actual tax collected.

Due dates are also adjusted if they fall on a weekend or state holiday. The due date shifts to the next business day. However, a few states may have different rules, such as requiring the return and payment to be due on the prior business day if the 20th falls on a weekend or holiday. Businesses should confirm these holiday rules for each jurisdiction where they collect sales tax.

Locating Official Sales Tax Filing Deadlines

The most reliable source for official sales tax due dates is the relevant state’s department of revenue or taxation website. These governmental websites provide calendars, guidelines, and resources for businesses to identify their precise filing deadlines. Businesses should navigate to sections labeled “Sales Tax,” “Filing Dates,” or “Tax Calendars” to find the applicable information.

Many state tax authorities also provide online business portals for registered businesses. Through these portals, businesses can access personalized filing calendars and view their due date information. Logging into your account can provide a customized overview of upcoming deadlines, which can be helpful for managing compliance.

States may also communicate due date information and reminders through official channels, such as mail or email. Registered businesses should regularly check their physical mail and the email address on file with the tax department for these notifications. Signing up for due date reminder emails, if offered by the state, can be a convenient way to ensure timely filing.

Submitting Sales Tax Returns and Payments

Electronic filing, or e-filing, is the most common and often mandatory method for submitting sales tax returns. Most states require businesses to use their online portals for data entry and submission of sales tax returns. This process involves logging into a secure online system, entering sales data, and submitting the completed return electronically. Businesses that meet certain criteria, such as collecting a specified amount of sales tax annually (e.g., $5,000 or more in a prior fiscal year), may be legally required to file and pay electronically.

Electronic Funds Transfer (EFT) is the predominant method for making sales tax payments. This process is integrated directly within the e-filing system, allowing businesses to submit their return and payment in a single transaction. Alternatively, some states may require payments through a separate banking portal or a dedicated electronic payment system. It is important to initiate electronic payments by the specified deadline, which might be earlier than the filing deadline, such as 5 p.m. ET on the business day prior to the 20th of the month to avoid penalties. Larger businesses with significant tax liabilities, for instance, over $1,000,000, may have even earlier payment initiation deadlines, potentially requiring transactions by 8 p.m. CT on the business day prior to the due date.

While electronic methods are preferred and often mandated, some jurisdictions may still allow for paper form submission via mail for smaller businesses or in specific circumstances. Businesses opting for mail submission must locate and download the correct state-specific sales tax return forms, such as “Form ST-101” or “Form DR-15.” When mailing, the postmark date on the envelope is considered the filing date, so it is important to mail returns with sufficient time to ensure they are postmarked on or before the due date. Failure to file or pay on time can result in penalties, which can include a flat fee, such as a $50 late filing penalty, and interest charges on the overdue tax amount.