Monthly sales tax remittance

What “monthly sales tax remittance” means - Monthly remittance = the business reports taxable sales for each calendar month and files a sales/use tax return for that month, paying the tax collected on or before the state’s monthly due date.

States may require a monthly filing frequency based on the amount of tax collected or taxable sales.

What “monthly sales tax remittance” means

• Monthly remittance = the business reports taxable sales for each calendar month and files a sales/use tax return for that month, paying the tax collected on or before the state’s monthly due date. States may require a monthly filing frequency based on the amount of tax collected or taxable sales.

Who must file monthly (common triggers) - States commonly assign filing frequency based on either

(a) the amount of sales tax you remit (average monthly tax liability) or (b) gross/average monthly taxable sales. - Many states default new registrants to monthly filing; then after a year the state may change your frequency based on reported activity. (TaxCloud, TaxJar, Stripe)

Typical due dates and patterns - Two common patterns

(a) “20th of the month following the reporting period” (many states), or (b) “last day of the month following the reporting period” (CA and several others). Some states use different cutoffs (15th, 23rd, 25th). If due date falls on weekend/holiday, most states extend to next business day. (TaxJar, TaxCloud, CDTFA) 4) Electronic filing / electronic funds transfer (EFT) requirements - Many states require electronic filing and/or payment once you exceed a statutory threshold (e.g., Florida requires e-file/e-pay if you paid $5,000+ in prior fiscal year; many other states require EFT for larger taxpayers). States often provide free e-file/e-pay portals. Check each state portal for specific cutoffs. (Florida Dept. of Revenue, multiple state guides) 5) Penalties and interest for late filing/payment - Penalties vary by state: examples include a percentage penalty of tax due (often 10% or graduated percentages), a minimum flat-dollar penalty (e.g., Florida: 10% of tax owed but not less than $50), plus interest on underpayments (floating rates). Electronic-filing-specific penalties (e.g., $10) may apply if you are required to e-file/pay and fail to. Exact amounts and computation rules are state-specific. (Florida Dept. of Revenue, TaxCloud, state pages)

Frequency changes and accelerated/advanced payment programs - Very large sellers can be required to prepay or remit more frequently than monthly (accelerated programs, semi-monthly, weekly prepayment). States may require monthly tax returns but also require monthly prepayments or additional mid-period payments for very high-volume taxpayers. (TaxJar, TaxCloud)

State-specific excerpts & representative rules (examples) - California (CDTFA)

“CDTFA assigns a filing frequency (quarterly prepay, quarterly, monthly, fiscal yearly, yearly) based on your reported sales tax or your anticipated taxable sales at the time of registration. A filing is required on or before the due date, even if there are no sales to report.” Table example for monthly filers: reporting period every month — due the last day of the following month. Note: payment initiation time rules for EFT and weekend/holiday next-business-day adjustments. (CDTFA) - Florida (Florida Department of Revenue): “Sales and use tax returns and payments are due on the 1st and late after the 20th day of the month following each reporting period... If you electronically file a return without, or separately from, a payment, and the 20th falls on a Saturday, Sunday, or state or federal holiday, your return is timely if you receive a confirmation number for the applicable electronically filed return on or before the first business day following the 20th.” Filing frequency table (Florida): “More than $1,000 — Monthly; $501-$1,000 — Quarterly; $101-$500 — Semiannual; $100 or less — Annual.” Florida also requires electronic filing/payment for businesses that paid $5,000+ in the prior fiscal year and imposes specific electronic payment deadlines and small e-filing penalties. (Florida Department of Revenue) - Aggregated guidance (TaxCloud / TaxJar / Stripe): these practitioner resources summarize the nationwide landscape: many states assign new registrants monthly filing, frequencies are commonly based on tax liability or taxable sales, and the most-common due date is the 20th of the month following the reporting period; states differ widely and have varying thresholds and electronic-payment rules. They also note that states send notices when your filing frequency changes and that remote sellers/marketplace sellers have their own rules and thresholds. (TaxCloud, TaxJar, Stripe)

Practical compliance guidance and checklist for monthly remitters (recommended actions) - Register and confirm filing frequency

confirm your sales tax registration and assigned filing frequency on the state’s revenue portal. If you need a change, request it per that state’s procedures. - Set up e-file / EFT credentials: enroll in state e-services and set up automated payments where possible (EFT, ACH) to avoid late payments. - Build a tax calendar: track due dates per state (many are not the same date) and include weekend/holiday adjustments and electronic payment lead times. - Reconcile monthly: reconcile collected tax vs. remitted tax monthly; keep backup documentation for exemptions and credits. - Watch thresholds and nexus: monitor sales in each state (economic or physical nexus thresholds) because crossing thresholds can trigger registration and potentially monthly liability. - Use reminders and automation: set calendar reminders and consider sales-tax automation or full-service filing (TaxJar, TaxCloud, Avalara) if multi-state. - Consult a tax professional for unusual circumstances: large-volume collectors, marketplace facilitator situations, split local rates, or where local jurisdictions require separate returns.

Gaps and recommended next steps to finalize content for a blog/newsletter - I collected primary state guidance for California and Florida (CDTFA, Florida DOR) and multiple practitioner summaries (TaxCloud, TaxJar, Stripe). - I attempted to fetch direct NY/NY DTF pages and additional state pages (TX, IL); some NY pages moved and require deeper navigation or site-specific search to locate the exact filing-frequency page. To complete the state-specific section in the blog for all states or to provide exact thresholds for each state, I recommend

a) Query each state revenue/comptroller site directly for “filing frequency” or “due dates” (most have up-to-date tables). b) For NY, TX, IL, and other high-priority states, pull the exact page(s) that show thresholds, e-file/EFT requirements, and penalty tables (so the blog can link directly to the authoritative source).