Sales and Use Tax Deadlines

2026

February 2
  • Important Note: Since January 31 falls on a Saturday, any return, tax payment, or other required action is not due until February 2.
  • Sales and Use Taxes:
    • Monthly sales, use, and gross receipts tax return and payment are due for December 2025.
    • Quarterly sales, use, and gross receipts tax return and payment are due for 4th quarter of 2025
    • Semi-Annual sales, use, and gross receipts tax return and payment are due for 2nd half of 2025.
    • Annual sales, use, and gross receipts tax return and payment are due for calendar year 2025.
    • Monthly restaurant and lodging tax and lodging tax return and payment are due for December 2025.
    • Quarterly restaurant and lodging tax and lodging tax return and payment are due for 4th quarter of 2025.
    • Semi-Annual restaurant and lodging and lodging tax return and payment are due for 2nd half of 2025.
    • Annual restaurant and lodging tax and lodging tax return and payment are due for calendar year 2025.
    • Monthly city motor vehicle rental tax return and payment are due for December 2025.
    • Quarterly city motor vehicle rental tax return and payment are due for 4th quarter of 2025.
       
  • Motor Vehicle Excise Tax:
    • Quarterly motor vehicle excise tax return and payment for additional lease charges are due for 4th quarter of 2025.
February 16
  • Important Note: Since February 15 falls on a Sunday, any return, tax payment, or other required action is not due until February 16. 
  • Motor Vehicle Excise Tax:
    • Motor vehicle 3% rental surcharge return and payment are due for calendar year 2025.
March 2
  • Important Note: Since February 28 falls on a Saturday, any return, tax payment, or other required action is not due until March 2.
  • Sales and Use Taxes:
    • Monthly sales, use, and gross receipts tax return and payment are due for January 2026.
    • Monthly restaurant and lodging tax and lodging tax return and payment are due for January 2026.
    • Monthly city motor vehicle rental tax return and payment are due for January 2026.
March 31
  • Sales and Use Taxes:
    • Monthly sales, use, and gross receipts tax return and payment are due for February 2026.
    • Monthly restaurant and lodging tax and lodging tax return and payment are due for February 2026.
    • Monthly city motor vehicle rental tax return and payment are due for February 2026.
       
  • Provider Assessment Tax
    • Quarterly provider assessment tax return and payment due for the 1st quarter of 2026.
April 30
  • Sales and Use Taxes:
    • Monthly sales, use, and gross receipts tax return and payment are due for March 2026.
    • Quarterly sales, use, and gross receipts tax return and payment are due for 1st quarter of 2026.
    • Monthly restaurant and lodging tax and lodging tax return and payment are due for March 2026.
    • Quarterly restaurant and lodging tax and lodging tax return and payment are due for 1st quarter of 2026.
    • Monthly city motor vehicle rental tax return and payment are due for March 2026.
    • Quarterly city motor vehicle rental tax return and payment are due for 1st quarter of 2026.
       
  • Motor Vehicle Excise Tax:
    • Quarterly motor vehicle excise tax return and payment for additional lease charges are due for 1st quarter of 2026.
June 1
  • Important Note: Since May 31 falls on a Sunday, any return, tax payment, or other required action is not due until June 1.
  • Sales and Use Taxes:
    • Monthly sales, use, and gross receipts tax return and payment are due for April 2026.
    • Monthly restaurant and lodging tax and lodging tax return and payment are due for April 2026.
    • Monthly city motor vehicle rental tax return and payment are due for April 2026.
June 30
  • Sales and Use Taxes:
    • Monthly sales, use, and gross receipts tax return and payment are due for May 2026.
    • Monthly restaurant and lodging tax and lodging tax return and payment are due for May 2026.
    • Monthly city motor vehicle rental tax return and payment are due for May 2026.
       
  • Provider Assessment Tax
    • Quarterly provider assessment tax return and payment due for the 2nd quarter of 2026.
July 31
  • Sales and Use Taxes:
    • Monthly sales, use, and gross receipts tax return and payment are due for June 2026.
    • Quarterly sales, use, and gross receipts tax return and payment are due for 2nd quarter of 2026.
    • Semi-Annual sales, use, and gross receipts tax return and payment are due for 1st half of 2026.
    • Monthly restaurant and lodging tax and lodging tax return and payment are due for June 2026.
    • Quarterly restaurant and lodging tax and lodging tax return and payment are due for 2nd quarter of 2026.
    • Semi-Annual restaurant and lodging and lodging tax return and payment are due for 1st half of 2026.
    • Monthly city motor vehicle rental tax return and payment are due for June 2026.
    • Quarterly city motor vehicle rental tax return and payment are due for 2nd quarter of 2026.
       
  • Motor Vehicle Excise Tax:
    • Quarterly motor vehicle excise tax return and payment for additional lease charges are due for the 2nd quarter of 2026.
August 31
  • Sales and Use Taxes:
    • Monthly sales, use, and gross receipts tax return and payment are due for July 2026.
    • Monthly restaurant and lodging tax and lodging tax return and payment are due for July 2026.
    • Monthly city motor vehicle rental tax return and payment are due for July 2026.
September 30
  • Sales and Use Taxes:
    • Monthly sales, use, and gross receipts tax return and payment are due for August 2026.
    • Monthly restaurant and lodging tax and lodging tax return and payment are due for August 2026.
    • Monthly city motor vehicle rental tax return and payment are due for August 2026.
       
  • Provider Assessment Tax
    • Quarterly provider assessment tax return and payment due for 3rd quarter of 2026.
November 2
  • Important Note: Since October 31 falls on a Saturday, any return, tax payment, or other required action is not due until November 2.
  • Sales and Use Taxes:
    • Monthly sales, use, and gross receipts tax return and payment are due for September 2026.
    • Quarterly sales, use, and gross receipts tax return and payment are due for 3rd quarter of 2026.
    • Monthly restaurant and lodging tax and lodging tax return and payment are due for September 2026.
    • Quarterly restaurant and lodging tax and lodging tax return and payment are due for 3rd quarter of 2026.
    • Monthly city motor vehicle rental tax return and payment are due for September 2026.
    • Quarterly city motor vehicle rental tax return and payment are due for 3rd quarter of 2026.
       
  • Motor Vehicle Excise Tax:
    • Quarterly motor vehicle excise tax return and payment for additional lease charges are due for the 3rd quarter of 2026.
November 30
  • Sales & Use Taxes:
    • Monthly sales, use, and gross receipts tax return and payment are due for October 2026.
    • Monthly restaurant and lodging tax and lodging tax return and payment are due for October 2026.
    • Monthly city motor vehicle rental tax return and payment are due for October 2026.
December 31
  • Sales & Use Taxes:
    • Monthly sales, use, and gross receipts tax return and payment are due for November 2026.
    • Monthly restaurant and lodging tax and lodging tax return are due for November 2026.
       
  • Provider Assessment Tax
    • Quarterly provider assessment tax return and payment are due for the 4th quarter of 2026.