When you first register for sales tax, the state’s tax authorities assign you a filing frequency. The frequencies are either monthly, quarterly, or annually – and sometimes a combination of these. This usually depends on the income or sales volume of your business, with high-grossing businesses filing more often and small businesses filing once per year.
Due dates for each filing period are set by the local authorities. You should always double check in the states where you’re registered, to see the tax deadlines for the year ahead. Then you’re sure to have enough time to prepare your sales tax return with accurate information, then also file your sales tax return on time.