When is quarterly sales tax due

The due date for annual filers is January 31 for the previous calendar year's sales. If the due date falls on a Saturday, Sunday or Legal Holiday, the return is due on the next business day. We encourage you to file your return online using the Taxpayer Service Center TSC , our simple, secure and free, Internet filing system for most Connecticut business tax returns.

Visit our TSC webpage for more information. Taxpayers who are required to remit sales tax by Electronic Funds Transfer are also required to electronically file their sales and use tax returns. Connecticut State Department of Revenue Services.

The forms and schedules are further explained on the following pages of this bulletin and in the links provided. PrompTax is an electronic filing and payment program that's mandatory for certain businesses. The Tax Department notifies you by mail if you are required to participate. Since sales tax returns are generally due within 20 days after the end of the reporting period, annual returns are due by March 20 each year. If you do not qualify to file annually, you will be classified as a quarterly filer when you first register for sales tax purposes.

Your filing frequency may change over time, depending on the amount of your taxable sales or tax due. When your filing frequency changes, the correct return will automatically be available when you Web File.

The Tax Department will notify you of the change. Because of the electronic payment requirement, payment vouchers are no longer available for quarter-monthly filers.

However, monthly and amended returns must still be submitted by paper. Blank copies of sales tax returns are available on our forms page. Your quarter-monthly payment is considered timely if paid within three 3 banking days after the end of each quarter-monthly period. A banking day does not include any Saturday, Sunday, or holiday observed by the U. Postal Service. The taxpayer should ensure an electronic payment is received by the Department of Revenue on the due date. The returns with remittance of tax are due on or before the last day of January, April, July, and October for the proceeding three-month period.

How can we make this page better for you? Request an appointment. The following filing requirements apply to use tax: A business must report use tax on the applicable form.