Sales tax · returns · October 2026
Sales tax filing frequency and due dates by state.
See when each state wants your sales tax return, how it assigns monthly, quarterly or annual filing, and where the official schedule lives.
A guide, not a ruling
This page summarizes what each state tax agency (and the Streamlined Sales Tax Governing Board) publishes. It does not look anything up from a state system and does not confirm your own obligations. Rules and dollar thresholds change; use the source link on each row and confirm with the state or a tax professional before you rely on it.
Find your state
Sales tax filing frequency and due dates by state
Most states assign a monthly, quarterly or annual return based on how much tax you collect, and most use the 20th of the following month (a handful use the 15th, 23rd, 25th or the last day). If the date lands on a weekend or holiday it generally moves to the next business day. The table shows the day pattern, the frequency options and the dollar cut-offs the agency publishes; where agency pages disagree, that is said so.
| State | Return due | Frequency options | Source |
|---|---|---|---|
| Alabama | 20th of the month after the period | Monthly by default; quarterly (prior-year liability under $2,400) and semiannual (under $1,200) available on request; annual for some seller-use-tax accounts (due Jan 20). | Source |
| Alaska | Set by ARSSTC / each local government | Local sales tax; no state return. Remote sellers file through the ARSSTC portal. | Source |
| Arizona | 20th of the following month (electronic filers have until the last business day) | Set by estimated annual liability: annual under $2,000, quarterly $2,000 to $8,000, monthly above $8,000. | Source |
| Arkansas | Monthly report about the 20th; the 2026 calendar also lists prepayment dates | Monthly, quarterly or annual reporting form; prepayments apply to some filers. Use the DFA due-date calendar. | Source |
| California | Last day of the month after the period (quarterly: Apr 30, Jul 31, Oct 31, Jan 31) | Assigned by CDTFA: quarterly prepayment (average liability $17,000 or more a month), quarterly, monthly, fiscal yearly or yearly. | Source |
| Colorado | 20th of the month after the period | Monthly, quarterly or annual; the Department’s own pages give different dollar cut-offs, so check your Revenue Online account. | Source |
| Connecticut | Last day of the month after the period | Monthly, quarterly or annual, as assigned by DRS. Form OS-114 must be filed even if no tax is due. | Source |
| Delaware | Not applicable | No sales tax return. | Source |
| District of Columbia | 20th of the month after the period | Annual up to $200 per period (due Oct 20), quarterly $201 to $1,200, monthly $1,201 or more; marketplace facilitators and remote sellers file monthly. | Source |
| Florida | Due the 1st of the month after the period; late after the 20th | Based on annual collections; most new businesses are set up quarterly. Check the Department’s frequency table. | Source |
| Georgia | 20th of the month after the period | Most filers are monthly; you can ask in writing for a different frequency. Frequency is based on total liability. | Source |
| Hawaii | 20th of the month after the period | GET periodic return G-45: semiannual for expected liability up to $2,000, quarterly up to $4,000, monthly above $4,000; annual G-49 due April 20 for calendar-year filers. | Source |
| Idaho | 20th of the month after the period | Most retailers file monthly; under $750 of tax a quarter may file quarterly; semiannual and annual for few sales. | Source |
| Illinois | 20th of the month after the period | Set by IDOR from average liability: monthly above $200 a month, quarterly $50 to $200, annual under $50 (due Jan 20); $20,000+ monthly filers make accelerated payments. | Source |
| Indiana | 20th or 30th of the month after the period depending on average monthly tax | Mostly monthly; annual if collections are under $1,000. Our source for the 20th/30th split is a bulletin, so confirm in INTIME. | Source |
| Iowa | Last day of the month after the period (annual: Jan 31) | Monthly, or annual if you collect under $1,200 a year; quarterly was eliminated 7/1/2022. | Source |
| Kansas | 25th of the month after the period | Annual up to $1,000 of tax (due Jan 25), quarterly $1,000.01 to $5,000, monthly above $5,000. | Source |
| Kentucky | 20th of the month after the period | Monthly by default; the Department reviews frequency each year. Accelerated filers have a later-in-the-month date. | Source |
| Louisiana | 20th of the month after the period | Monthly or quarterly; the due day is the 20th either way. | Source |
| Maine | 15th of the month after the period | Monthly by default; quarterly for $100 to under $600 a month; semiannual and annual for very small accounts (Rule 304). | Source |
| Maryland | 20th of the month after the period | New accounts are usually quarterly; the Comptroller may move you to monthly or less often depending on payments. | Source |
| Massachusetts | Per mass.gov, 30 days after the period; the regulation says the 20th | Annual (about $100 or less of tax a year), quarterly ($101 to $1,200), monthly (over $1,200). The two DOR sources differ on the day, so confirm in MassTaxConnect. | Source |
| Michigan | 20th of the month after the period; annual return due Feb 28 | Monthly, quarterly or annual assigned by Treasury; every filer also submits an annual reconciliation. | Source |
| Minnesota | 20th of the month after the period (annual: Feb 5) | Annual under $100 a month average, quarterly $100 to $500, monthly above $500. | Source |
| Mississippi | 20th of the month after the period | Annual under $600 of remittances, quarterly $600 to $3,599, monthly above $3,599 (older FAQ text uses other cut-offs). | Source |
| Missouri | Last day of the month after the period (annual: Jan 31) | Monthly at $500 or more of state tax a month, quarterly at or below $500, annual under $200 a quarter. | Source |
| Montana | Not applicable | No sales tax return. | Source |
| Nebraska | 20th of the month after the period (annual: Jan 20) | Monthly at $3,000 or more of tax a year, quarterly $900 to $2,999, annual under $900. | Source |
| Nevada | 20th of the month after the period (a 2026 notice moved this from the last day) | Monthly, quarterly or annual; the thresholds on the pages we read are older, so check My Nevada Tax. | Source |
| New Hampshire | Not applicable | No general sales tax return. | Source |
| New Jersey | 20th of the month after the quarter (Apr 20, Jul 20, Oct 20, Jan 20) | Quarterly return ST-50; monthly payments also due if you collected more than $30,000 in the prior year. | Source |
| New Mexico | 25th of the month after the period | Monthly above $200 average a month; quarterly under $600 a quarter; semiannual under $1,200. | Source |
| New York | 20th of the month after the period (quarterly: 20 days after the quarter) | Quarterly ST-100 by default; monthly ST-809 once taxable sales reach $300,000 in a quarter; annual ST-101 if tax is $3,000 or less. | Source |
| North Carolina | 20th of the month after the period (quarterly: last day of Jan, Apr, Jul, Oct per one page) | Monthly for $100 to under $20,000 a month; quarterly below that; monthly with prepayment at about $20,000 a month or more. Pages disagree on the quarterly day. | Source |
| North Dakota | Last day of the month after the period | Monthly, quarterly, semiannual or annual set on your permit; the weekend rule moves the date. | Source |
| Ohio | 23rd of the month after the period (semiannual: Jul 23 and Jan 23) | Monthly for most vendors; semiannual may be authorized for small liability. | Source |
| Oklahoma | 20th of the month after the period | Monthly for most permit holders; semiannual (Jul 20, Jan 20) if monthly tax is $50 or less; large filers pay in two installments. | Source |
| Oregon | Not applicable | No sales tax return. | Source |
| Pennsylvania | Per the Department’s due-date schedule (REV-819 or the myPATH lookup) | Monthly, quarterly or semiannual; frequency can change each calendar year based on the tax reported. | Source |
| Rhode Island | 20th of the month after the period | Monthly; quarterly only with approval when average monthly tax is under $200 (due last day of Jan, Apr, Jul, Oct). | Source |
| South Carolina | 20th of the month after the period | Monthly by default; quarterly or annual need SCDOR approval (Apr 20, Jul 20, Oct 20, Jan 20). | Source |
| South Dakota | 20th of the month after the period (electronic payment due the 25th) | The return is due on the 20th regardless of frequency. | Source |
| Tennessee | 20th of the month after the period (quarterly: Jan 20, Apr 20, Jul 20, Oct 20; annual: Jan 20) | Monthly by default; quarterly or annual only in limited cases, annual mainly for manufacturers, wholesalers and marketplace-only sellers. | Source |
| Texas | 20th of the month after the period (yearly: Jan 20) | Monthly, quarterly or yearly; the Comptroller tells you which when your permit is approved. | Source |
| Utah | Last day of the month after the period | Annual under $1,000 a year, quarterly $1,000 to $50,000, monthly $50,000 or more (Pub 25); returns must be filed electronically. | Source |
| Vermont | 25th of the month after the period (February: 23rd) | Monthly if prior-year liability exceeded $500, otherwise quarterly (Apr 25, Jul 25, Oct 25, Jan 25). | Source |
| Virginia | 20th of the month after the period | Monthly or quarterly as assigned (quarterly: Apr 20, Jul 20, Oct 20, Jan 20). | Source |
| Washington | Monthly: 25th; quarterly: last day of the month after the quarter; annual: Apr 15 | Annual up to $1,050 of tax, quarterly $1,051 to $4,800, monthly $4,801 or more (one of the Department’s two methods). | Source |
| West Virginia | 20th of the month after the period | Monthly by default; quarterly and annual thresholds on the forms we found are old, so confirm in MyTaxes. | Source |
| Wisconsin | Last day of the month after the period; early monthly filers: the 20th | Usually quarterly unless the Department assigns monthly or annual (annual due Jan 31). | Source |
| Wyoming | Not retrieved | We did not locate the filing schedule on the Department’s site. Ask the Excise (Sales and Use) Tax Division. | Source |
Good habits
File a return for every period even if you made no sales; most states require zero returns. Your assigned frequency can change when the state reviews your liability, so watch for a notice. Use the state portal’s own calendar for the exact date each period.
FAQ
How often do I file sales tax?
The state assigns monthly, quarterly, semiannual or annual filing, usually based on the amount of tax you collect. Many states start new accounts on monthly or quarterly filing and review it each year.
What day is sales tax due?
In most states it is the 20th of the month after the period. Some use the last day of the month (for example California, Connecticut and Missouri), the 15th (Maine), the 23rd (Ohio) or the 25th (for example Kansas, New Mexico, Vermont and Washington monthly). See the table.
Do I file if I had no sales?
Generally yes. Most states want a return, often called a zero return, for every period on an active account.
Can I change my filing frequency?
Often only on request or when the state reviews your account; some states do not allow you to file less often than your liability requires. Check the state page linked in the row.
Why do some rows say the agency pages disagree?
Some states publish different cut-offs or due days on different pages. We say so rather than choose one; confirm in your tax account.