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How often do I need to file returns for my gross receipts taxes?

Filing statuses for gross receipts tax and their due dates are:

  • Monthly - the 25th of the following month if combined taxes average more than $200 per month, or if you wish to file monthly regardless of the amount due;
  • Quarterly – the 25th of the month following the end of the quarter if combined taxes for the quarter are less than $600 or an average of less than $200 per month in the quarter. Quarters are January-March; April-June; July-September; October–December;
  • Semiannually - the 25th of the month following the end of the 6-month period if combined taxes are less than $1,200 for the semiannual period or an average less than $200 per month for the 6-month period. Semiannual periods are January-June; July–December;
  • Seasonal - businesses doing business only during a specific time of year, e.g., firewood vendors or Christmas tree sales. You must indicate month(s) for which you will be filing, and
  • Temporary – usually set up for one-time filing. A start date and an end date are required. There is a maximum of six months.
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