How to File a Sales Tax Return: A State-by-State Guide

In short: To file a U.S. sales tax return, you first register in each state where you have nexus. Then you report gross, exempt and taxable sales for each period and remit the tax you collected. You must file even when you owe nothing. Each state sets its own portal, format, deadlines and filing frequency.

Filing sales tax returns is a critical part of staying compliant as a U.S. business. You may sell physical goods, digital products or subscription services. If you collect sales tax from customers, you act as an agent of the state. That means you’re legally required to report and remit that tax. But every state has different rules, formats and deadlines, which makes sales tax return filing a complex task.

This guide explains how to file a sales tax return, from preparing your taxable sales data to submitting state-specific returns. You'll also find how to file in each state. That includes special cases like Hawaii’s GET and local option sales tax in states like Colorado and Alabama. We cover this in more detail in July 2024 US Sales Tax Rate Changes.

Who has to file a sales tax return?

You have to file a sales tax return in a state if your business is registered there or has nexus there. In detail, you must file if your business:

• Is registered to collect sales and use tax in a U.S. state or local jurisdiction
• Has economic nexus or physical nexus in that state (e.g., based on sales volume, employee presence or warehouse storage)
• Has collected sales tax from customers in that jurisdiction

Even if you made no taxable sales in a reporting period, you still have to file a zero return. Failing to file can lead to penalties, late fees and audit risk.

You must also file if:

• You sell tangible personal property or taxable digital goods
• You’re a marketplace seller or marketplace facilitator with obligations under state laws
• You operate in a state with local option taxes that require jurisdiction-level reporting (e.g., Colorado, Louisiana)

How do you file a sales tax return, step by step?

1. Register for a sales tax permit

Before you can collect sales tax, you must register with the Department of Revenue (DOR) in each state where you have tax obligations. These obligations usually come from physical or economic nexus. You can usually register online. You can also read 5 Ways to Avoid an Unnecessary Sales Tax Audit.

2. Determine your filing frequency

Each state assigns your filing frequency, monthly, quarterly, or annually, based on your sales volume. Higher-volume businesses generally file more often.

3. Collect the right data

You’ll need:

• Gross sales for the period
• Exempt sales (backed by certificates)
• Taxable sales = gross sales – exemptions – refunds
• Sales tax collected during the period

Also keep documents like invoices, receipts and exemption certificates.

4. File your sales tax return

Each state’s sales tax return looks a little different. But all of them ask you to summarise your sales activity for the reporting period and report the tax liability. You also show whether you owe state sales tax, local tax or both. Most returns must be submitted electronically. Related reading: Missed Sales Tax Deadlines: What Enterprise Teams Overlook.

Even if you collected no sales tax for the period, you usually still need to file a zero return.

5. Remit sales tax payments

Once you submit your return, you must also remit sales tax to the right authority. You pay electronically or by mail (if allowed). Tax payments are due on the same day as your return unless stated otherwise.

What are the most common sales tax filing mistakes?

The most common sales tax filing mistakes are missed deadlines, wrong local reporting and skipped zero returns. Filing gets tricky, especially across many states. Watch out for these errors:

• Missing deadlines: Sales tax returns are often due on the 20th of the month after the reporting period.
• Incorrect jurisdiction reporting: Some states (e.g., California, Texas, Colorado) require sales to be broken down by local district or city.
• Forgetting to file zero returns: Even if you didn’t collect tax, you’re often still required to file.
• Overlooking economic nexus: Many states have thresholds as low as $100,000 or 200 transactions. You may need to file even without physical presence.
• Not verifying exemption certificates: Invalid or expired certificates can lead to tax liability and penalties.
• Ignoring notices: States may send warnings or assessments if you miss a filing. Ignoring them can make things worse.

How do you file a sales tax return in each state?

You file a sales tax return in each state through that state’s online tax portal, listed below. Here is a snapshot of sales and use tax filing in each state. Always confirm your sales tax filing deadline and specific instructions with the right DOR:

Note: Most states require electronic filing and payment.

Alabama

• File via: My Alabama Taxes (MAT)
• Local taxes: Many self-administered cities/counties
• Frequency: Monthly, quarterly, annually, based on volume

Alaska

• No statewide sales tax, but some local jurisdictions impose tax
• File via: Alaska Remote Seller Sales Tax Commission

Arizona

• Transaction Privilege Tax (TPT) instead of sales tax
• File via: AZTaxes.gov

Arkansas

• File via: ATAP
• Frequency: Monthly/quarterly/annually
• Includes: Local tax reporting

California

• File via: CDTFA online services
• Requires reporting of sales by district for local sales tax

Colorado

• File via: Colorado Revenue Online
• Many home rule cities require separate filing

Connecticut

• File via: myconneCT
• Sales and use tax reported together

Delaware

• No sales tax, so no sales tax filing required

Florida

• File via: Florida DOR e-Services

Georgia

• File via: GTC (Georgia Tax Center)

Hawaii

• Imposes General Excise Tax (GET), not sales tax
• File via: Hawaii Tax Online

Idaho

• File via: Idaho State Tax Commission

Illinois

• File via: MyTax Illinois
• Must report sales separately for each location

Indiana

• File via: INTIME

Iowa

• File via: eFile & Pay (now GovConnectIowa)
• Local option tax applies in many areas

Kansas

• File via: Kansas DOR

Kentucky

• File via: KY E-Tax (now the MyTaxes portal)

Louisiana

• State taxes via LaTAP
• Many local parishes file separately via Parish E-File

Maine

• File via: Maine Tax Portal

Maryland

• File via: Comptroller of Maryland

Massachusetts

• File via: MassTaxConnect

Michigan

• File via: MTO (Michigan Treasury Online)

Minnesota

• File via: e-Services

Mississippi

• File via: TAP (Taxpayer Access Point)

Missouri

• File via: MyTax Missouri

Montana

• No sales tax

Nebraska

• File via: Nebraska DOR

Nevada

• File via: NevadaTax

New Hampshire

• No sales tax

New Jersey

• File via: NJ Online Services

New Mexico

• Gross Receipts Tax (GRT) instead of sales tax
• File via: TAP

New York

• File via: NY DTF Online Services

North Carolina

• File via: NC DOR

North Dakota

• File via: ND TAP

Ohio

• File via: The Ohio Business Gateway

Oklahoma

• File via: OkTAP

Oregon

• No sales tax

Pennsylvania

• File via: myPATH

Rhode Island

• File via: RI Division of Taxation

South Carolina

• File via: MyDORWAY

South Dakota

• File via: SD DOR e-Path

Tennessee

• File via: TNTAP

Texas

• File via: Webfile

Utah

• File via: Utah TAP

Vermont

• File via: myVTax

Virginia

• File via: VATAX

Washington

• File via: My DOR

West Virginia

• File via: MyTaxes

Wisconsin

• File via: My Tax Account

Wyoming

• File via: Wyoming DOR

What are the benefits of automating sales tax filing?

Automating sales tax filing cuts errors, tracks deadlines and helps you avoid penalties. As your business grows, manual sales tax filing becomes hard to sustain. Automation helps by:

• Reducing the risk of errors
• Tracking nexus thresholds automatically
• Auto-populating returns with real-time sales data
• Managing filing schedules, deadlines and reminders
• Generating audit-ready reports
• Avoiding penalties for late or incorrect filings

Automation matters most for e-commerce sellers, marketplace facilitators and businesses that operate in many states with local taxes.

How can Taxually help with sales tax filing?

Taxually simplifies sales and use tax filing through our automated U.S. sales tax solution, LumaTax. We help you:

• Track nexus and determine where you’re required to file
• Prepare and file returns across all 45+ taxing states
• Manage exempt sales with built-in certificate management
• Ensure on-time remittance with automatic deadline tracking
• Integrate your sales channels to sync your tax data
• Reduce compliance costs by up to 80%

Whether you file in one state or fifty, LumaTax takes the stress out of sales tax return filing.

Do you need help with your sales tax compliance? Book a free call with one of our sales tax experts to find bespoke solutions for your business, optimize your tax costs, and reach millions of new potential customers.  

How Taxually handles this

Taxually’s LumaTax runs a nexus analysis on your sales, helps you register in the states where you must collect, and prepares and files multi-state sales tax returns, including Canadian GST/HST. LumaTax is currently available to enterprises and accounting firms. For the full workflow, read how to automate US sales tax filing in every state.

Related guides

• Economic Nexus by State: What You Need to Know
• What Are Marketplace Facilitator Laws and How Do They Impact Sellers?
• How to Get a Resale Certificate: Who Qualifies and How It Works