FAQs - Sales and Use Tax

When do I file a tax return?

Vendors will receive a letter from the Department of Taxation concerning their filing schedule (monthly, semiannually, or EFT) shortly after obtaining a vendor's license. Returns must be filed when due even if no sales are made and/or no tax is due. Filing schedules are set according to the vendor's anticipated tax liability or their business activity. The tax return must be filed and received by the Department of Taxation on or before the due date indicated on the return. Monthly returns are due on the 23rd of the month, following the reporting period of the prior month; semi-annual returns are due on Jan. 23 and July 23 for the previous six-month filing periods.

Sales tax returns are required to be filed electronically. For more information and a comparison of filing options, see Sales Tax Electronic Filing.