When are sales taxes due and which date is used to determine if a return is paid on time?
The due date for all registered filers is the 1st of the month following the close of the calendar month of the reporting period. A return is considered delinquent after the 20th of the month following the close of the reporting period. If the 20th falls on a weekend or holiday, the return is due the next business day and becomes delinquent the first day thereafter. The U.S. postmark is used to determine if a return is paid on time.
