Sales Tax Filing Deadlines by State: 2026 Complete Calendar

Sales tax compliance isn't just about collecting the right amount — it's about getting that money to the state on time. Miss a deadline and you're looking at penalties, interest, and a paper trail that could complicate future audits.

The tricky part? Every state sets its own deadlines. Your filing frequency depends on how much sales tax you collect. And the due date isn't always the 20th.

This guide breaks down how filing frequencies work, lists the due dates for every state with a sales tax, and explains what happens if you're late. The dates below were checked against each state's department of revenue in September 2026. Each state assigns your filing frequency, so confirm your schedule with every state where you're registered.

How Sales Tax Filing Frequency Works

When you register for a sales tax permit, each state assigns you a filing frequency based on your expected or actual sales tax:

• Monthly — For sellers with more sales tax to remit. Returns are due on a set day of the following month (often the 20th).
• Quarterly — The most common frequency for small sellers. Returns are due the month after each quarter ends.
• Annual — For sellers with very little sales tax. One return per year.
• Semiannual — A few states (such as Ohio, Oklahoma, Pennsylvania, Hawaii and New Mexico) offer twice-a-year filing to their smallest filers.

States can move you to a more frequent schedule as your sales grow. It's worth checking your account with each state once a year.

Important: Even if you collected zero sales tax in a period, most states still require you to file a "zero return." Skipping it can trigger the same late penalties as if you owed money.

2026 Quarterly Due Dates

In most states, a quarterly return is due on the 20th of the month after the quarter:

Quarter	Period Covered	Due in most states
Q1 2026	January 1 – March 31	April 20, 2026
Q2 2026	April 1 – June 30	July 20, 2026
Q3 2026	July 1 – September 30	October 20, 2026
Q4 2026	October 1 – December 31	January 20, 2027

But many states don't use the 20th. California, Connecticut, Missouri, North Carolina, North Dakota, Rhode Island, Utah, Washington, Wisconsin and Wyoming want quarterly returns by the last day of the month after the quarter (April 30, July 31, October 31, January 31). Kansas, New Mexico and Vermont use the 25th, Maine the 15th, and Massachusetts the 30th.

New York is different: its quarters run March–May, June–August, September–November and December–February, so its quarterly returns are due June 20, September 20, December 20 and March 20.

Indiana, Iowa, Ohio and Oklahoma don't offer quarterly filing at all.

Due Dates by State

"Last day" means the last day of the month after the period ends. A dash means the state doesn't offer that frequency.

State	Monthly	Quarterly	Annual
Alabama	20th	20th	January 20
Arizona	20th	20th	January 20
Arkansas	20th	20th	January 20
California	Last day	Last day	January 31
Colorado	20th	20th	January 20
Connecticut	Last day	Last day	January 31
District of Columbia	20th	20th	October 20 (for October–September)
Florida	20th	20th	January 20
Georgia	20th	20th	January 20
Hawaii	20th	20th	— (see below)
Idaho	20th	20th	January 20
Illinois	20th	20th	January 20
Indiana	30th (20th if over $1,000 a month)	—	January 31
Iowa	Last day	—	January 31
Kansas	25th	25th	January 25
Kentucky	20th	20th	January 20
Louisiana	20th	20th	—
Maine	15th	15th	January 15
Maryland	20th	20th	January 20
Massachusetts	30th	30th	January 30
Michigan	20th	20th	February 28
Minnesota	20th	20th	February 5
Mississippi	20th	20th	January 20
Missouri	Last day	Last day	January 31
Nebraska	20th	20th	January 20
Nevada	20th	20th	January 20
New Jersey	— (monthly payments only)	20th	—
New Mexico	25th	25th	—
New York	20th	20th (Mar–May, Jun–Aug, Sep–Nov, Dec–Feb)	March 20 (for March–February)
North Carolina	20th	Last day	—
North Dakota	Last day	Last day	January 31
Ohio	23rd	—	—
Oklahoma	20th	—	—
Pennsylvania	20th	20th	—
Rhode Island	20th	Last day	—
South Carolina	20th	20th	January 20
South Dakota	20th	20th*	Check with the state
Tennessee	20th	20th	January 20
Texas	20th	20th	January 20
Utah	Last day	Last day	January 31
Vermont	25th (January's return: February 23)	25th	January 25
Virginia	20th	20th	—
Washington	25th	Last day	April 15
West Virginia	20th	20th	January 20
Wisconsin	Last day	Last day	January 31
Wyoming	Last day	Last day	January 31

* South Dakota's law makes returns other than monthly ones due on the 20th, but we couldn't confirm which frequencies the state assigns.

Alaska, Delaware, Montana, New Hampshire and Oregon have no statewide sales tax. In Alaska, many towns do, and remote sellers register with the Alaska Remote Seller Sales Tax Commission.

Most states move a due date that falls on a weekend or holiday to the next business day.

Rules Worth Knowing

Nevada changed its due date from the last day of the month to the 20th, starting with January 2026 returns.

Massachusetts returns are due on the 30th, not the 20th, and have been since 2021.

Florida returns are late after the 20th, but electronic payments must be started by 5 p.m. Eastern on the business day before the 20th.

Arizona treats returns filed and paid electronically as on time through the last business day of the month.

Michigan requires every sales tax filer — monthly and quarterly too — to file an annual return by February 28.

Hawaii doesn't have an annual-only option, and every filer also files an annual reconciliation (Form G-49), due April 20 for a calendar year.

Washington splits its due dates: monthly returns on the 25th, quarterly returns on the last day of the month, and annual returns on April 15.

California puts sellers with an average of $17,000 or more of tax a month on quarterly prepayments, with payments due by the 24th of the first two months of each quarter.

New York moves you to monthly (part-quarterly) filing if your taxable sales reach $300,000 in a quarter. Its PrompTax program, for vendors with more than about $500,000 of sales tax a year, requires faster electronic payments.

What Happens If You Miss a Deadline?

Missing a filing deadline — even by a day — can trigger penalties in most states:

• Late filing or payment penalty: usually a percentage of the tax due, and often more the longer the return is late
• Minimum penalties: some states charge a flat minimum even when little or no tax is due
• Interest: charged on unpaid tax until it's paid
• Estimated assessments: if you don't file, some states will estimate what you owe and bill you for it, plus penalties — and it's up to you to prove otherwise

Example: You owe $400 in Florida sales tax for Q1 and file three weeks late. Florida's penalty is 10% of the tax due with a $50 minimum, so you'd owe at least $450, plus interest.

What to Do If You've Already Missed a Deadline

1. File as soon as you can — Penalties and interest keep growing until you file and pay.
2. Pay what you owe — Even a partial payment reduces the interest.
3. Ask about penalty relief — Many states will waive a first-time penalty if you have a clean history. Look for "penalty waiver" or "abatement" on the state's revenue department website.
4. Consider voluntary disclosure — If you have several unfiled periods, many states have voluntary disclosure programs that limit how far back you owe and reduce penalties.

How to Stay Ahead of Deadlines

Option 1: Build your own calendar

Look up your filing schedule in each state's online account, add the dates to your calendar, and set reminders two weeks before each due date. This works if you're only registered in one to three states.

If you're registered in 10 states and filing monthly in half of them, you're managing 60+ due dates per year. Manual tracking at that scale is how things get missed.

Option 2: Use a tool that tracks them for you

Sails keeps a filing calendar for the states you're registered in, using each state's own due dates — including New York's quarters and the states without quarterly filing. Confirm your assigned filing frequency with each state.

Connect your Shopify or WooCommerce store and Sails brings in your orders every day, so when a return is due, your sales-by-state report is ready to export.

Key Takeaways

1. The 20th is the most common due date, but many states use the last day of the month, and a few use the 15th, 23rd, 25th or 30th.
2. Quarterly returns are usually due in January, April, July and October — except New York's, which are due in March, June, September and December.
3. Indiana, Iowa, Ohio and Oklahoma don't offer quarterly filing.
4. Annual returns aren't always due in January — Michigan's is due February 28, Minnesota's February 5, Washington's April 15, New York's March 20 and DC's October 20.
5. Zero returns still need to be filed even if you collected nothing.
6. Penalties start right away, and many states have a minimum penalty.

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Want these dates in one place? Sails keeps each state's filing due dates on one calendar. Start free →

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Last updated: September 2026. Due dates were checked against each state's department of revenue. Filing frequencies and due dates can change; confirm your schedule with each state or a qualified tax professional.