Sales Tax Filing Frequency Thresholds in US

Every state that levies a general sales tax assigns businesses a filing frequency—monthly, quarterly, or annual—based on how much tax they collect. Higher-volume sellers file more often; lower-volume sellers file less frequently. The thresholds vary dramatically: Vermont draws the line at just $500/year in liability, while Utah doesn't require monthly filing until $50,000/year. Five states (Alaska, Delaware, Montana, New Hampshire, Oregon) impose no general state sales tax at all. Below is a complete, state-by-state reference organized alphabetically, drawn primarily from official state department of revenue websites and administrative codes.

The Five (5) States with No General Sales Tax

Alaska, Delaware, Montana, New Hampshire, and Oregon do not levy a statewide general sales tax, so there are no state-level sales tax filing frequency requirements. Alaska does allow local jurisdictions to impose local sales taxes, administered individually by each municipality. The remaining four states have no local sales tax either.

Complete State-by-State Filing Frequency Guide

Alabama

Agency: Alabama Department of Revenue · revenue.alabama.gov

Threshold basis: Prior calendar year tax liability. Returns due the 20th of the month following the period.

Arizona

Agency: Arizona Department of Revenue (ADOR) · azdor.gov

Threshold basis: Total estimated annual combined state, county, and municipal Transaction Privilege Tax (TPT) liability. Returns due the 20th following the period.

Arkansas

Agency: Department of Finance and Administration · dfa.arkansas.gov

Threshold basis: Average monthly tax liability for the prior fiscal year (July 1–June 30). Returns due the 20th. EFT required when monthly liability exceeds $20,000.

California

Agency: California Department of Tax and Fee Administration (CDTFA) · cdtfa.ca.gov

Threshold basis: Tax liability. California does not publicly publish explicit dollar thresholds separating monthly from quarterly filers; CDTFA assigns frequency at registration. The only statutory thresholds are $17,000/month for quarterly prepay and ≤$100/month for annual. Returns due the last day of the month following the period.

Colorado

Agency: Colorado Department of Revenue · tax.colorado.gov

Threshold basis: Average monthly state sales tax collected. Colorado significantly raised its thresholds in 2026 (previously $600 for monthly, $15 for annual). EFT required for businesses paying >$75,000/year. Returns due the 20th.

Connecticut

Agency: Department of Revenue Services (DRS) · portal.ct.gov

Threshold basis: Annual tax liability. Returns due the last day of the month following the period.

Florida

Agency: Florida Department of Revenue · floridarevenue.com

Threshold basis: Annual sales and use tax collected. Florida is one of the few states offering a semi-annual option. The DOR reviews and adjusts frequency annually. Returns due the 1st of the following month, late after the 20th. A collection allowance of 2.5% (max $30/period) is available for timely e-filing.

Georgia

Agency: Georgia Department of Revenue · dor.georgia.gov

Threshold basis: Average monthly tax liability over the preceding 6 consecutive months. Prepaid estimated tax required if prior-year liability exceeds $60,000. Vendor discount: 3% on first $3,000 collected. Returns due the 20th.

Hawaii

Agency: Department of Taxation (DOTAX) · tax.hawaii.gov

Hawaii levies a General Excise Tax (GET), not a traditional sales tax, but filing frequencies are analogous.

Threshold basis: Annual GET liability. An annual reconciliation return (Form G-49) must always be filed regardless of periodic frequency. Returns due the 20th. E-filing required when annual liability exceeds $4,000.

Idaho

Agency: Idaho State Tax Commission · tax.idaho.gov

Threshold basis: Quarterly tax liability. Returns due the 20th of the following month.

Illinois

Agency: Illinois Department of Revenue (IDOR) · tax.illinois.gov

Threshold basis: Average monthly tax liability (annual ÷ 12). IDOR reviews assignments annually. A 1.75% timely-filing discount is available (capped at $1,000/month). Returns due the 20th.

Indiana

Agency: Indiana Department of Revenue · in.gov/dor

Threshold basis: Average monthly tax liability. Indiana uniquely has dual due dates for monthly filers: the 20th for early filers (>$1,000/month) and the 30th for standard monthly. All filing via the INTIME portal.

Iowa

Agency: Iowa Department of Revenue · revenue.iowa.gov

Threshold basis: Annual tax collected. Iowa eliminated quarterly filing in 2022 (Senate File 2367), leaving only monthly and annual options. Monthly filers must file and pay electronically via GovConnectIowa. Returns due the last day of the following month.

Kansas

Agency: Kansas Department of Revenue · ksrevenue.gov

Threshold basis: Annual tax liability from the preceding calendar year (per K.S.A. 79-3607). All returns must be filed electronically. Returns due the 25th (not the 20th like most states).

Kentucky

Agency: Kentucky Department of Revenue · revenue.ky.gov

Threshold basis: Average monthly tax liability, reviewed on the state fiscal year ending June 30. Kentucky does not publish exact breakpoints with the same precision as some states; the DOR adjusts frequency programmatically each June. Vendor compensation: 1.75% on the first $1,000 plus 1.5% above that, capped at $50/period. Flat 6% rate with no local sales taxes. Returns due the 20th.

Louisiana

Agency: Louisiana Department of Revenue · revenue.louisiana.gov

As of October 2025, Louisiana moved to mandatory monthly filing for all jurisdictions via the new Combined Sales Tax Return. All businesses must file monthly regardless of volume.

Prior thresholds (now obsolete): Monthly (>$500/month), Quarterly ($200–$500/quarter), Annual (<$200/quarter). State rate: 4.45% (effective January 1, 2025). Returns due the 20th.

Maine

Agency: Maine Revenue Services · maine.gov/revenue

Maine offers monthly, quarterly, semi-annual, annual, and seasonal filing—one of the widest ranges of any state. Filing frequencies are assigned by Maine Revenue Services based on business activity. Specific dollar thresholds are not published on the official website. General sales tax rate: 5.5%. Returns due the 15th of the month following the period.

Maryland

Agency: Comptroller of Maryland · marylandtaxes.gov

Threshold basis: Actual payment amounts; the Comptroller assigns and may adjust frequency. Specific published thresholds are not provided on the .gov site. Timely filing discount: 1.2% of first $6,000 collected plus 0.9% above that, capped at $500/return. Electronic filing required for payments ≥$10,000. Returns due the 20th.

Massachusetts

Agency: Department of Revenue (DOR) · mass.gov

Massachusetts assigns filing frequency at registration based on business volume. Filing options include monthly and quarterly. Specific dollar thresholds are not explicitly detailed on the main DOR sales tax guide page. Sales/use tax rate: 6.25%. Returns due the 20th.

Michigan

Agency: Michigan Department of Treasury · michigan.gov/taxes

Michigan assigns monthly, quarterly, or annual filing frequencies. New taxpayers are assigned based on estimated activity. After the first tax year, frequency is determined by previous tax liability. Specific published dollar thresholds are not provided on the official site. An annual return is required for reconciliation regardless of periodic frequency. Returns due the 20th.

Minnesota

Agency: Minnesota Department of Revenue · revenue.state.mn.us

Threshold basis: Average monthly sales and use tax liability (including local taxes). Returns due the 20th (quarterly: April 20, July 20, October 20, January 20; annual: February 5).

Mississippi

Agency: Mississippi Department of Revenue · dor.ms.gov

Threshold basis: Annual total tax payment. The DOR reviews all active accounts annually and adjusts as needed. Vendor discount: 2% for timely filing and payment. Returns due the 20th.

Missouri

Agency: Missouri Department of Revenue · dor.mo.gov

Threshold basis: Average monthly tax liability. Timely filing discount: 2% (up to $500/month). Returns due the last day of the month following the period.

Nebraska

Agency: Nebraska Department of Revenue · revenue.nebraska.gov

Threshold basis: Annual/monthly sales tax liability. Nebraska does not publicly publish exact thresholds with the same precision as some states; the DOR assigns frequency at registration. Vendor discount: 2.5% of tax due (up to $75/month). Returns due the 20th. Electronic filing required for combined returns and taxpayers paying over $5,000.

Nevada

Agency: Nevada Department of Taxation · tax.nv.gov

Threshold basis: Quarterly or annual tax liability. Returns due the last day of the month following the period. No timely filing discount is offered.

New Jersey

Agency: Division of Taxation · nj.gov/treasury/taxation

New Jersey is unique: every filer submits quarterly returns, but higher-volume businesses must also make monthly payments if they meet both conditions. Returns due the 20th.

New Mexico

Agency: Taxation and Revenue Department · tax.newmexico.gov

New Mexico levies a Gross Receipts Tax (GRT) rather than a traditional sales tax.

Threshold basis: Tax liability. Returns due the 25th of the month following the period. Filed via the Taxpayer Access Point (TAP) portal.

New York

Agency: Department of Taxation and Finance · tax.ny.gov

Threshold basis: Taxable receipts for monthly vs. quarterly; tax due for annual. Monthly filers must continue until receipts are below $300,000 for four consecutive quarters. Quarterly returns due March 20, June 20, September 20, December 20.

North Carolina

Agency: Department of Revenue · ncdor.gov

Threshold basis: Monthly tax liability. Prepayment filers must remit at least 65% of estimated liability. No annual filing option. Monthly returns due the 20th; quarterly due the last day of January, April, July, October.

North Dakota

Agency: Office of State Tax Commissioner · tax.nd.gov

Threshold basis: Anticipated or actual tax liability. North Dakota does not explicitly publish dollar thresholds; the Tax Commissioner assigns frequency at discretion. Timely filing discount: 1.5% of tax due, max $110/month. Returns due the last day of the following month.

Ohio

Agency: Ohio Department of Taxation · tax.ohio.gov

Ohio offers only two filing frequencies—monthly or semi-annual. There is no quarterly or annual option. Semi-annual periods: Jan–Jun (due July 23) and Jul–Dec (due Jan 23). Monthly returns due the 23rd.

Oklahoma

Agency: Oklahoma Tax Commission · oklahoma.gov/tax

Oklahoma offers only monthly or semi-annual filing. Semi-annual requires application and approval. Electronic filing mandatory when returns average ≥$2,500/month. Returns due the 20th.

Pennsylvania

Agency: Department of Revenue · revenue.pa.gov

Threshold basis: Sales tax collected during Q3 (July–September), reassessed annually each November. This is a unique measurement period. Timely filing discount: 1% of tax due, capped at $25/month. Returns due the 20th.

Rhode Island

Agency: Division of Taxation · tax.ri.gov

Rhode Island offers only monthly or quarterly—no semi-annual or annual option. Returns due the 20th (quarterly: last day of July, October, January, April).

South Carolina

Agency: Department of Revenue · dor.sc.gov

South Carolina sets all new accounts to monthly. Quarterly or annual filing requires SCDOR approval via MyDORWAY. No specific published dollar thresholds. Vendor discount: 3% if total tax < $100; 2% if ≥ $100 (max $3,100/year for e-filers). Returns due the 20th.

South Dakota

Agency: Department of Revenue · dor.sd.gov

South Dakota offers monthly, bi-monthly, quarterly, semi-annual, annual, and seasonal filing. However, the DOR assigns frequency at licensing based on expected sales volume and does not publish specific dollar thresholds. Timely filing discount: 1.5% of tax due (max $70/period for online filers). Returns due the 20th; electronic payments due the 25th.

Tennessee

Agency: Department of Revenue · tn.gov/revenue

Threshold basis: Tax liability. Businesses must generate at least $400/month or $4,800/year in gross sales to require a sales tax permit. Returns due the 20th.

Texas

Agency: Texas Comptroller of Public Accounts · comptroller.texas.gov

Threshold basis: Quarterly and annual tax liability. Electronic filing/payment thresholds: <$10,000 (paper OK), $10,000–$49,999 (electronic payment required), ≥$50,000 (electronic filing and payment required), ≥$500,000 (TEXNET required). Returns due the 20th.

Utah

Agency: Utah State Tax Commission · tax.utah.gov

Threshold basis: Annual sales and use tax liability. Utah has an unusually high monthly threshold at $50,000, making quarterly filing the norm for many businesses. Seller discount: 1.31% for timely monthly filers. Returns due the last day of the following month (quarterly: April 30, July 31, October 31, January 31; annual: January 31).

Vermont

Agency: Department of Taxes · tax.vermont.gov

Vermont offers only monthly or quarterly—no annual option. This is one of the lowest thresholds in the country; just $500/year in liability triggers monthly filing. Electronic filing required when total liability exceeds $100,000/year. Returns due the 25th.

Virginia

Agency: Department of Taxation · tax.virginia.gov

Virginia officially uses only monthly and quarterly frequencies (no annual option for standard retail sales tax). Specific dollar thresholds are not published on the .gov site; the department assigns frequency at its discretion. Electronic filing is mandatory via Form ST-1. Returns due the 20th.

Washington

Agency: Department of Revenue · dor.wa.gov

Washington uses a combined excise tax return covering B&O tax, retail sales tax, and other taxes.

Threshold basis: Estimated annual combined excise tax liability (per WAC 458-20-22801). Returns due the 25th (monthly), last day of the following month (quarterly), or April 15 (annual).

West Virginia

Agency: State Tax Division · tax.wv.gov

Threshold basis: Annual sales tax liability. Electronic filing required for businesses with >$25,000 annual liability. Returns due the 20th.

Wisconsin

Agency: Department of Revenue · revenue.wi.gov

Threshold basis: Monthly taxable sales. Returns due the last day of the month following the period.

Wyoming

Agency: Department of Revenue · revenue.wyo.gov

Threshold basis: Average monthly tax collected. Prompt-pay vendor compensation credit available for remittance by the 15th. Returns due the last day of the following month (monthly); January 31 (annual).\

Patterns, Outliers, and What to Watch For

Several structural patterns emerge across the 45 taxing states. The most common threshold basis is tax liability collected, though a handful of states (New York, Wisconsin) use taxable sales or receipts instead. Most states set returns due on the 20th of the following month, but Kansas and Vermont use the 25th, Washington uses the 25th for monthly and the last day for quarterly, and Ohio uses the 23rd.

A few notable outliers deserve attention. Iowa eliminated quarterly filing entirely in 2022, leaving only monthly and annual. Louisiana moved to mandatory monthly filing for all businesses in October 2025 via the new Combined Sales Tax Return. Ohio and Oklahoma offer only monthly or semi-annual—no quarterly option. New Jersey requires all businesses to file quarterly returns but layers on monthly payments for high-volume filers. Pennsylvania is the only state that bases its annual reassessment on a single quarter's collections (Q3, July–September), rather than a full year's average.

The range of thresholds is strikingly wide. For annual filing eligibility, thresholds run from as low as $50/month average in Colorado to $1,000/year in Utah and Kansas. For the monthly-filing trigger, Vermont's $500/year is the most aggressive, while Utah's $50,000/year is the most lenient. Several states—including Maine, Maryland, Massachusetts, Michigan, South Carolina, South Dakota, and Virginia—do not publicly publish exact dollar thresholds, instead assigning frequency at the administering agency's discretion.

Conclusion

This reference covers all 50 states as of early 2026. Three key takeaways stand out beyond the raw numbers. First, thresholds are not static—Colorado overhauled its thresholds in April 2026, Louisiana eliminated non-monthly filing in late 2025, and Iowa dropped quarterly filing in 2022. Businesses operating in multiple states should verify assignments at least annually. Second, roughly a dozen states do not publish explicit dollar breakpoints, making the assigned frequency on your registration confirmation the authoritative source. Third, the trend across recent legislative changes is toward simplification and consolidation, with states eliminating intermediate frequencies and pushing more filers to monthly electronic returns. For any state where thresholds are marked as approximate or discretionary above, confirming directly with the relevant state agency is strongly recommended.