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.
||Less than $100 per month
||Feb. 5 of the following year|
||Less than $500 per month
||20th day of the month after the end of the quarter|
||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.