How often do you file?
The state assigns a filing frequency when you register, based on expected sales or tax. Larger sellers file monthly, smaller ones quarterly or annually. States review the frequency as your sales change. Due dates vary by state, and are often in the month following the period.
How states assign and change your schedule is covered in sales tax filing frequency.
What figures do you need?
| Figure | What it is |
|---|---|
| Gross or total sales | All sales into or in the state for the period, as the state defines them |
| Deductions | Exempt sales, sales for resale with certificates, and in some states marketplace sales |
| Taxable sales | Total sales minus deductions |
| Tax by jurisdiction | State, county, city and district tax, where the state asks for a breakdown |
| Tax due | Tax collected, less any vendor discount the state allows for filing on time |
How do you file?
Pull sales by state and jurisdiction
From your store, marketplaces and point of sale, for the exact period.
Separate taxable from exempt
With resale and exemption certificates on file for exempt sales.
Reconcile tax collected to tax due
Differences usually mean a rate or product category error.
File online
Through the state's portal, entering the figures by jurisdiction where required.
Pay by the due date
Electronically, and keep the confirmation.
How are marketplace sales reported?
It depends on the state. Some ask you to include marketplace sales in total sales and deduct them, so the state can see them without taxing them twice. Texas, for example, requires marketplace sales in Total Texas Sales but not in Taxable Sales. See marketplace facilitator laws.
What if you had no sales?
Many states still require a return, showing zero. Missing it can lead to penalties and to the state estimating tax for you. If you have stopped selling in the state for good, close the permit rather than letting returns lapse.
What happens if you file late or get it wrong?
States charge penalties and interest on late returns and payments, and some remove the vendor discount. If you find an error, file an amended return for that period. Tax collected but not paid over is treated seriously in every state, and can become a personal liability for the people responsible.
If tax was collected but not paid over, see collected sales tax but did not remit it.
What should you keep?
Sales reports behind each return, exemption and resale certificates, and filing confirmations, for as long as the state can audit, usually several years. See how US sales tax works.
Want your sales tax returns filed for you?
We prepare and file your sales tax returns in every state where you are registered, reconciled to your sales records.
Questions people ask
How often do I file sales tax returns?
Monthly, quarterly or annually, as the state assigns based on your sales or tax.
Do I have to file a sales tax return if I had no sales?
Many states require a zero return for every period while your permit is open.
Do I include marketplace sales on my sales tax return?
Some states ask you to report them and then deduct them as nontaxable. Texas, for example, includes them in total sales but not taxable sales.
What happens if I file a sales tax return late?
Penalties and interest, and in some states loss of the timely filing discount.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
- Texas Comptroller: Remote Sellers and Marketplace frequently asked questions
- California CDTFA: Tax Guide for the Marketplace Facilitator Act
- Streamlined Sales Tax Governing Board: filing and simplified electronic return
Rules and fees change. If you are reading this long after September 30, 2026, confirm the figures with the source before you rely on them.
Related guides
More in Sales tax basics
This guide is general information. It is not tax or legal advice for your situation.