• Monthly returns with pre-payment obligations –
  • Businesses that have an actual sales/use tax liability for the third calendar quarter of the previous year totaling at least $25,000 but less than $100,000 have two prepayment calculation options. They can either remit payment equal to 50% of the actual tax liability from the same month of the previous year or at least 50% of the actual tax liability for the current period.
  • Businesses remitting more than $100,000 for the third calendar quarter of the previous year must remit 50% of the actual tax liability due from the same month of the previous year. Prepayments are due by the 20th of the current month and returns for the period are due on or by the 20th of the following month.
• Monthly returns –
  • $25,000 - $600 per quarter, must file monthly. Monthly returns are due the 20th day of the month that follows the month in which the tax was collected.
• Quarterly returns –
  • Less than $600 in Q3, but greater than $300 annually, must file quarterly. The report for January — March is due by April 20. The report for April, —June, is due by July 20. The report for July — September is due by Oct. 20. The report for October — December is due by Jan. 20.
• Semi-annual returns –
  • Less than $300 annually must file semi- annually. The report for January — June is due on Aug. 20 The report for July — December is due Feb. 20 of the following year.