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.
|December 2016 (monthly and quarterly)
||January 20, 2017|
|Annual (calendar year 2016)
||February 6, 2017|
||February 21, 2017|
||March 20, 2017|
|March 2017 (monthly and quarterly)
||April 20, 2017|
||May 22, 2017|
||June 20, 2017|
|June 2017 accelerated payment
||June 28, 2017|
|June 2017 (monthly and quarterly)
||July 20, 2017|
||August 21, 2017|
|June 2017 return and remaining payment
||August 21, 2017|
||September 20, 2017|
|September 2017 (monthly and quarterly)
||October 20, 2017|
||November 20, 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.
Less than $100 per month
February 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