Return Filing Requirements for Streamlined Sales Tax Registrants
General Filing Requirements
- All returns are due the last day of the month following the reporting period.
- Returns and payments are timely filed if they are postmarked (paper documents) by the US Postal Service or submitted (electronic documents) on or before the due date.
- If a due date falls on a holiday or weekend, the due date is moved forward to the next business day.
- Returns must be filed even if no sales were made or no tax is due. Note: exceptions apply to voluntary registrants that have selected technology model None – see Filing Requirements for Technology Model None.
Filing Requirements for Technology Model 1, 2, or 3 Registrants
