Intermediate Reference Guide
Sales tax filing deadlines by state — reference guide
⚡ TL;DR
Most states set sales tax due dates at the 20th, 25th, or last day of the month following the reporting period. Your exact dates depend on your assigned filing frequency and state. California and New York require prepayments for high-volume sellers; some states extend deadlines for electronic filers.
Sales tax due dates are set by each state and depend on your assigned filing frequency. This reference covers due date patterns; your actual due dates are assigned when you register and may vary based on your liability level.
Due date patterns by state
| State | Monthly due date | Quarterly due date | Annual due date | Notes |
|---|---|---|---|---|
| Alabama | 20th | 20th | Jan 20 | SSUT sellers: 20th |
| Alaska (ARSSTC) | Last day | Last day | — | ARSSTC unified filing |
| Arizona | 28th | 28th | Jan 28 | TPT return |
| Arkansas | 20th | 20th | Jan 20 | SST member |
| California | Last day | Last day | Jan 31 | E-file extends ~3 days; prepayment required above threshold |
| Colorado | 20th | 20th | Jan 20 | Home rule cities have separate due dates |
| Connecticut | Last day | Last day | Jan 31 | |
| DC | 20th | 20th | Jan 20 | |
| Florida | 19th / 20th | 19th / 20th | — | 19th for electronic, 20th for paper |
| Georgia | 20th | 20th | Jan 20 | SST member |
| Hawaii | 20th | 20th | — | GET return |
| Idaho | 20th | 20th | — | SST member |
| Illinois | 20th | 20th | Jan 20 | |
| Indiana | 20th (monthly) | 30 days after quarter | — | SST member |
| Iowa | Last day | Last day | — | SST member |
| Kansas | 25th | 25th | Jan 25 | SST member |
| Kentucky | 20th | 20th | Jan 20 | SST member |
| Louisiana | 20th | 20th | Jan 20 | LARC for remote sellers |
| Maine | 15th | 15th | — | |
| Maryland | 20th | 20th | Jan 20 | |
| Massachusetts | 20th (EFT: 25th) | 20th | Jan 20 | |
| Michigan | 20th | 20th | Feb 28 | SST member |
| Minnesota | 20th | 20th | — | SST member |
| Mississippi | 20th | 20th | Jan 20 | |
| Missouri | Last day | Last day | Jan 31 | |
| Montana | N/A | N/A | N/A | No sales tax |
| Nebraska | 20th | 20th | Jan 20 | SST member |
| Nevada | Last day | Last day | Jan 31 | SST member |
| New Hampshire | N/A | N/A | N/A | No sales tax |
| New Jersey | 20th | 20th | Jan 20 | SST member |
| New Mexico | 25th | 25th | — | GRT return |
| New York | 20th | 20th | Mar 20 | Large vendors: monthly |
| North Carolina | 20th | 20th | Jan 20 | SST member |
| North Dakota | Last day | Last day | — | SST member |
| Ohio | 23rd | 23rd | — | SST member |
| Oklahoma | 20th | 20th | Jan 20 | SST member |
| Oregon | N/A | N/A | N/A | No sales tax |
| Pennsylvania | 20th | 20th | — | |
| Rhode Island | 20th | 20th | — | SST member |
| South Carolina | 20th | 20th | Jan 20 | SST member |
| South Dakota | Last day | Last day | — | SST member |
| Tennessee | 20th | 20th | Jan 20 | |
| Texas | 20th | 20th | Jan 20 | |
| Utah | Last day | Last day | — | SST member |
| Vermont | 25th | 25th | — | SST member |
| Virginia | 20th | 20th | — | |
| Washington | 25th | Last day of month after quarter | — | SST member |
| West Virginia | 20th | 20th | — | SST member |
| Wisconsin | Last day | Last day | — | SST member |
| Wyoming | Last day | Last day | — | SST member |
Important caveats
- These are general patterns. Your assigned due date may differ based on your filing frequency, enrollment date, or state-specific rules. Always confirm your exact due date in your state DOR portal or welcome letter.
- Filing frequency affects due dates. Monthly filers and quarterly filers often have different due dates in the same state.
- Electronic filing may extend due dates. Several states (CA, FL, MA) give additional days to filers who pay electronically. Check your state’s e-file program details.
- Prepayment requirements: CA requires prepayment by the 24th for sellers above $17,000 monthly liability; NY has prepayment requirements for large quarterly filers.
- Home rule cities (CO): Denver, Boulder, Aurora, and other Colorado home rule cities have their own due dates, separate from the state return.
- Louisiana parishes: Most Louisiana parishes administer their own returns with their own due dates, separate from the state return filed through LARC.
Frequently asked questions
When are sales tax returns due?
Due dates vary by state and filing frequency. Most states require returns the 20th, 25th, or last day of the month following the close of the reporting period. Some states offer a discount for early filing or electronic payment. Check your state's specific due date when you register: the state will assign your filing frequency and due dates at registration.
Do states give extra time to file if I pay electronically?
Some states extend the due date for sellers who pay electronically. California, for example, extends the due date for electronic filers. Check your state's DOR website for e-file due date details: the extension is typically 3-10 days and is automatic for enrolled filers.
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