Sales and Use Tax Deadlines

Medium

2023

January 31

  • Sales and Use Taxes:
    • Monthly sales, use, and gross receipts tax return and payment are due for December 2022.
    • Quarterly sales, use, and gross receipts tax return and payment are due for 4th quarter of 2022.
    • Semi-Annual sales, use, and gross receipts tax return and payment are due for 2nd half of 2022.
    • Annual sales, use, and gross receipts tax return and payment are due for calendar year 2022.
    • Monthly restaurant and lodging tax and lodging tax return and payment are due for December 2022.
    • Quarterly restaurant and lodging tax and lodging tax return and payment are due for 4th quarter of 2022.
    • Semi-Annual restaurant and lodging and lodging tax return and payment are due for 2nd half of 2022.
    • Annual restaurant and lodging tax and lodging tax return and payment are due for calendar year 2022.
    • Monthly city motor vehicle rental tax return and payment are due for December 2022.
    • Quarterly city motor vehicle rental tax return and payment are due for 4th quarter of 2022.
  • Motor Vehicle Excise Tax:
    • Quarterly motor vehicle excise tax return and payment for additional lease charges are due for 4th quarter of 2022.

February 15

  • Motor Vehicle Excise Tax:
    • Motor vehicle 3% rental surcharge return and payment are due for calendar year 2022.

February 28

  • Sales and Use Taxes:
    • Monthly sales, use, and gross receipts tax return and payment are due for January 2023.
    • Monthly restaurant and lodging tax and lodging tax return and payment are due for January 2023.
    • Monthly city motor vehicle rental tax return and payment are due for January 2023.

March 31

  • Sales and Use Taxes:
    • Monthly sales, use, and gross receipts tax return and payment are due for February 2023.
    • Monthly restaurant & lodging tax and lodging tax return and payment are due for February 2023.
    • Monthly city motor vehicle rental tax return and payment are due for February 2023.
  • Provider Assessment Tax
    • Quarterly provider assessment tax return and payment due for 1st quarter of 2023.

May 1

Important Note: Since April 30 falls on a Sunday, any return, tax payment, or other required action is not due until May 1.

  • Sales and Use Taxes:
    • Monthly sales, use, and gross receipts tax return and payment are due for March 2023.
    • Quarterly sales, use, and gross receipts tax return and payment are due for 1st quarter of 2023.
    • Monthly restaurant and lodging tax and lodging tax return and payment are due for March 2023.
    • Quarterly restaurant and lodging tax and lodging tax return and payment are due for 1st quarter of 2023.
    • Monthly city motor vehicle rental tax return and payment are due for March 2023.
    • Quarterly city motor vehicle rental tax return and payment are due for 1st quarter of 2023.
  • Motor Vehicle Excise Tax:
    • Quarterly motor vehicle excise tax return and payment for additional lease charges are due for 1st quarter of 2023.

May 31

  • Sales and Use Taxes:
    • Monthly sales, use, and gross receipts tax return and payment are due for April 2023.
    • Monthly restaurant and lodging tax and lodging tax return and payment are due for April 2023.
    • Monthly city motor vehicle rental tax return and payment are due for April 2023.

June 30

  • Sales and Use Taxes:
    • Monthly sales, use, and gross receipts tax return and payment are due for May 2023.
    • Monthly restaurant and lodging tax and lodging tax return and payment are due for May 2023.
    • Monthly city motor vehicle rental tax return and payment are due for May 2023.
  • Provider Assessment Tax
    • Quarterly provider assessment tax return and payment due for 2nd quarter of 2023.

July 31

  • Sales and Use Taxes:
    • Monthly sales, use, and gross receipts tax return and payment are due for June 2023.
    • Quarterly sales, use, and gross receipts tax return and payment are due for 2nd quarter of 2023.
    • Semi-Annual sales, use, and gross receipts tax return and payment are due for 1st half of 2023.
    • Monthly restaurant and lodging tax and lodging tax return and payment are due for June 2023.
    • Quarterly restaurant and lodging tax and lodging tax return and payment are due for 2nd quarter of 2023.
    • Semi-Annual restaurant and lodging and lodging tax return and payment are due for 1st half of 2023.
    • Monthly city motor vehicle rental tax return and payment are due for June 2023.
    • Quarterly city motor vehicle rental tax return and payment are due for 2nd quarter of 2023.
  • Motor Vehicle Excise Tax:
    • Quarterly motor vehicle excise tax return and payment for additional lease charges are due for 2nd quarter of 2023.

August 31

  • Sales and Use Taxes:
    • Monthly sales, use, and gross receipts tax return and payment are due for July 2023.
    • Monthly restaurant and lodging tax and lodging tax return and payment are due for July 2023.
    • Monthly city motor vehicle rental tax return and payment are due for July 2023.

October 2

Important Note: Since September 30 falls on a Saturday, any return, tax payment, or other required action is not due until October 2.

  • Sales and Use Taxes:
    • Monthly sales, use, and gross receipts tax return and payment are due for August 2023.
    • Monthly restaurant and lodging tax and lodging tax return and payment are due for August 2023.
    • Monthly city motor vehicle rental tax return and payment are due for August 2023.
  • Provider Assessment Tax
    • Quarterly provider assessment tax return and payment due for 3rd quarter of 2023.

October 31

  • Sales and Use Taxes:
    • Monthly sales, use, and gross receipts tax return and payment are due for September 2023.
    • Quarterly sales, use, and gross receipts tax return and payment are due for 3rd quarter of 2023.
    • Monthly restaurant and lodging tax and lodging tax return and payment are due for September 2023.
    • Quarterly restaurant and lodging tax and lodging tax return and payment are due for 3rd quarter of 2023.
    • Monthly city motor vehicle rental tax return and payment are due for September 2023.
    • Quarterly city motor vehicle rental tax return and payment are due for 3rd quarter of 2023.
  • Motor Vehicle Excise Tax:
    • Quarterly motor vehicle excise tax return and payment for additional lease charges are due for 3rd quarter of 2023.

November 30

  • Sales & Use Taxes:
    • Monthly sales, use, and gross receipts tax return and payment are due for October 2023.
    • Monthly restaurant and lodging tax and lodging tax return and payment are due for October 2023.
    • Monthly city motor vehicle rental tax return and payment are due for October 2023.

2024

January 2

Important Note: Since December 31 falls on a Sunday, any return, tax payment, or other required action is not due until January 2, 2024.

  • Sales & Use Taxes:
    • Monthly sales, use, and gross receipts tax return and payment are due for November 2023.
    • Monthly restaurant and lodging tax and lodging tax return and payment are due for November 2023.
    • Monthly city motor vehicle rental tax return and payment are due for November 2023.
  • Provider Assessment Tax
    • Quarterly provider assessment tax return and payment due for 4th quarter of 2023.