June Accelerated Filer

To avoid penalty, the amount of your June accelerated pay­ment must be one of the following:

• 87.5% of your actual June liability
• 87.5% of your May liability
• 87.5% of your average monthly liabil­ity for the previous calendar year

The June accelerated payment is due two business days before June 30.

The remaining payment and your June return are due August 20.

See a list of Sales Tax Return Filing Due Dates.

In e-Services, select either the Estimated Payment or Return Payment option.

Select the correct period when making a payment only.

If you do not make an accelerated payment by the required due date or you underpay the amount, you may be assessed a penalty.

The penalty is 10% of the difference between your timely payment and 87.5% of your actual June liability.

Starting July 1, 2021, certain vendors of construction materials are excluded from the June accelerated payments. Vendors of construction materials are excluded if 50% or more of their sales revenue is of the following construction materials for the fiscal year ending June 30:

• Lumber, veneer, plywood, wood siding, or wood roofing
• Millwork, including wood trim, wood doors, wood windows, or wood flooring
• Concrete, cement, and masonry