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Last Updated: 7/16/2018

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Sales and Use Tax

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Sales and Use Tax > Industry Guides > State Agencies

  • What is use tax?Back to top

    Use tax complements sales tax and applies when you buy, lease or rent taxable items or services and are not charged sales tax by the seller. Use tax is based on the cost of your taxable purchases, like sales tax (and subject to the same exemptions). You are responsible to pay use tax, when owed.

  • How often do I need to file Sales and Use Tax?Back to top

    Sales and Use Tax may be due on a monthly, quarterly, or annual basis. The due date is based on the average monthly tax you reported in the previous year, as shown in the table below. 

     
    Filing Frequency
    Average Tax Reported
    Due Date
    Annual
    Less than $100 per month
    Feb. 5 of the following year
    Quarterly
    Less than $500 per month
    20th day of the month after the end of the quarter
    Monthly
    More than $500 per month
    20th day of the month after the end of the month
     
    When a due date falls on a weekend or legal holiday, the due date is the next business day.