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Last Updated: 1/6/2017

Sales and Use Tax Filing and Payment Schedules

​Due Dates

You may not receive a notice to remind you to file your return or pay your tax so it’s important to remember the due dates listed below. The due date for filing and paying your sales and use tax are the same. If the due date falls on a Saturday, Sunday or legal holiday, returns filed and payments made electronically and payments postmarked the next business day are considered timely.

  • Monthly filers – 20th day of the following month.
  • Quarterly filers – April 20, July 20, October 20, and January 20 of the following year.
  • Annual filers – February 5 of the following year.

If you reported $250,000 or more in the last fiscal year, you are required to make a June Accelerated Payment. See the Sales and Use Tax Instruction Booklet for more information on how to calculate the accelerated payment.

To check your filing frequency, log into e-Services and select your Sales and Use Tax account or call 651-296-6181.

The return and payment due dates for January 1-December 31, 2017, are shown below. If the due date falls on a Saturday or Sunday or a holiday, the due date is the next business day.

Use the following schedule as a reminder of when to file your sales and use tax returns and make your payment.

Return​

​Due Date

December 2016 (monthly and quarterly)​ January 20, 2017
Annual (calendar year 2016)​ February 6, 2017
January 2017 February 21, 2017
February 2017 March 20, 2017
March 2017 (monthly and quarterly)​ April 20, 2017
April 2017 May 22, 2017
May 2017 June 20, 2017
June 2017 accelerated payment​ June 28, 2017
June 2017 (monthly and quarterly)​ July 20, 2017
July 2017 August 21, 2017
June 2017 return and remaining payment​ August 21, 2017
August 2017 September 20, 2017
September 2017 (monthly and quarterly)​ October 20, 2017
October 2017 November 20, 2017
November 2017 December 20, 2017
December 2017 (monthly and quarterly)​ January 22, 2018
Annual (calendar year 2017)​ February 5, 2018

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

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​

February 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