Sales Tax Late Filing Penalty By State

Sales Tax Late Filing Penalty By State
State Name of Report  Report Penalties  Payment Penalties Website Link Last Updated
Alabama Sales and Use Tax Return (Form 2100 series via MAT) 10% of tax due (min $50) 10% of tax due Source 7/29/26
Alaska N/A (No state sales tax) N/A (no state sales tax) N/A   7/29/26
Arizona Transaction Privilege Tax Return (TPT-2 / TPT-EZ) 4.5% of tax due (min $25) per month; max 25% 0.5% of tax due per month Source 7/29/26
Arkansas Sales and Use Tax Monthly Return (Form ET-1) 5% of tax due per month (max 35%) 5% of tax due per month (max 35%) Source 7/29/26
California Sales and Use Tax Return (CDTFA-401) 10% of tax due 10% of tax due Source 7/29/26
Colorado Sales Tax Return (DR 0100) Greater of $15 or 10% of unpaid tax plus 0.5% for each month unpaid, not to exceed 18% total Same. Late payment also causes DISALLOWANCE OF THE VENDOR SERVICE FEE - a cost the sheet does not mention Source 7/29/26
Connecticut Sales and Use Tax Return (Form OS-114) 15% of tax due or $50 (greater) 15% of tax due or $50 (greater) Source 7/29/26
Delaware N/A (No state sales tax; Gross Receipts Tax applies) Gross Receipts Tax: 5% per month late-filing penalty Additional 1% per month, max 25%, for failure to pay tax shown due on a timely return; interest 0.5% per month Source 7/29/26
District of Columbia Sales and Use Tax Return (FR-800) 5% per month (max 25%) 5% per month (max 25%); plus negligence penalty Source 7/29/26
Florida Sales and Use Tax Return (Form DR-15) 10% of tax due (min $50) 10% of tax due (single combined 10%) Source 7/29/26
Georgia Sales and Use Tax Return (Form ST-3) 5% of unpaid tax (min $5) 5% of unpaid tax (min $5) Source 7/29/26
Hawaii General Excise Tax (GET) Return (Form G-45) 4% of tax due per month (max 25%) 4% of tax due per month (max 25%) Source 7/29/26
Idaho Sales and Use Tax Return (Form 850) 5% of unpaid tax per month (max 25%) 0.5% of unpaid tax per month (no cap mentioned) Source 7/29/26
Illinois Sales and Use Tax Return (Form ST-1) 2% of unpaid tax within 30 days; up to 10% on further delinquency 2%–15% based on delinquency Source 7/29/26
Indiana Sales Tax Return (Form ST-103) 10% of unpaid tax 10% of unpaid tax Source 7/29/26
Iowa Sales/Retailer's Use Tax Return 10% of tax due for failure to timely file - ONLY if less than 90% of correct tax paid by due date 5% of tax due if return filed on time but under 90% paid. Only one of the 5% or 10% applies, never both. 75% if willful Source 7/29/26
Kansas Sales and Compensating Use Tax Return (Form ST-16) 1% of unpaid tax per month (no cap specified) 1% of unpaid tax per month Source 7/29/26
Kentucky Sales and Use Tax Return (Form 51A102) 2% of unpaid tax per month (max 20%) 2% of unpaid tax per month (max 20%) Source 7/29/26
Louisiana Sales Tax Return (Form R-1029) 5% of unpaid tax per month (max 25%) 1% of unpaid tax per month (max 25%) Source 7/29/26
Maine Sales/Use Tax Return Failure to file: $25 or 10% of the tax due, whichever is GREATER. ESCALATES: if not filed within 60 days after a formal demand from the assessor, the penalty becomes $25 or 25%, whichever is greater 1% of tax due per month or fraction, max 25%, minimum $25. Negligence: $25 or 25%, whichever greater. Fraud: $75 or 75%. Failure to remit electronically when required: lesser of 5% of tax due or $5,000. Returned payment: $20 or 1%, whichever greater Source 7/29/26
Maryland Sales and Use Tax Return (Form 202) Penalty not exceeding 10% of the unpaid tax 5% of unpaid tax if 1-30 days late; 10% if over 30 days late. Separately, failure to file and pay within 30 days after a notice of demand: 25% of tax assessed, which is IN ADDITION to the 13-701 penalty Source 7/29/26
Massachusetts Sales and Use Tax Return (Form ST-9) 1% of tax due per month or fraction, max 25% 1% of tax due per month or fraction, max 25%. Deficiency assessment adds a further 1%/mo max 25% under s.33(c) Source 7/29/26
Michigan Sales/Use Tax Return (Form 5080) 5% of unpaid tax per month (max 25%) 5% of unpaid tax per month (max 25%) Source 7/29/26
Minnesota Sales and Use Tax Return 5% of unpaid tax per month (max 25%) 5% of unpaid tax per month (max 25%) Source 7/29/26
Mississippi Sales Tax Return (Form 72-010) 10% of tax due 10% of unpaid tax Source 7/29/26
Missouri Sales Tax Return (Form 53-1) 5% of unpaid tax per month (max 25%) 5% of unpaid tax per month (max 25%) Source 7/29/26
Montana N/A (No state sales tax) N/A N/A   7/29/26
Nebraska Sales and Use Tax Return (Form 10) 5% of tax due per month (max 25%) 5% of tax due per month (max 25%) Source 7/29/26
Nevada Sales/Use Tax Return Tiered per NAC 360.395: 2% (<=10 days), 4% (11-15), 6% (16-20), 8% (21-30), 10% (>30 days). Maximum 10% Same tiered schedule; plus 0.75% per month interest Source 7/29/26
New Hampshire N/A (No state sales tax) N/A (no state sales tax) N/A   7/29/26
New Jersey Sales and Use Tax Return (Form ST-50/ST-51) 5% of unpaid tax per month (max 25%) 5% of unpaid tax per month (max 25%) Source 7/29/26
New Mexico Gross Receipts Tax Return (Form TRD-41413) 2% of tax due per month (max 20%) 2% of tax due per month (max 20%) Source 7/29/26
New York Sales and Use Tax Return (Form ST-100/101/810) 10% of tax due first month + 1% each add’l month (max 30%) Same (10% + 1% structure) Source 7/29/26
North Carolina Sales and Use Tax Return (Form E-500) 5% per month or fraction, max 25% 10% of tax due; interest at statutory rate from due date Source 7/29/26
North Dakota Sales/Use/Gross Receipts Tax Return Greater of 5% of tax due or $5 for the first month; plus 5% each additional month Greater of 5% of tax due or $5. Interest 12%/yr; not charged the first month a return is late Source 7/29/26
Ohio Sales and Use Tax Return (Form UST-1) $50 or 10% of tax due (whichever is greater) 15% of unpaid tax Source 7/29/26
Oklahoma Sales Tax Return (Form STS-20002) Governed by 68 O.S. 217 10% of tax due if not paid within 15 days of delinquency; interest 1.25% per month Source 7/29/26
Oregon N/A (No state sales tax) N/A (no state sales tax) N/A   7/29/26
Pennsylvania Sales/Use Tax Return (filed via myPATH) 5% of unpaid tax per month (max 25%) 3% or 5% of unpaid tax (varies by tax or period) Source 7/29/26
Puerto Rico Sales and Use Tax Monthly Return (Form SC 2915) 10% of tax due 10% of tax due, plus interest Source 7/29/26
Rhode Island Sales Tax Return (Form T-204) 10% of the tax due 10% of the tax due for late payment. Interest at the current rate, but NOT LESS THAN 12% per annum. Note RI sets 18%/yr for TRUST FUND taxes (sales tax is one) and 12%/yr otherwise for CY2026 Source 7/29/26
South Carolina Sales and Use Tax Return (Form ST-3) 5% of unpaid tax per month (max 25%) 5% of unpaid tax per month (max 25%) Source 7/29/26
South Dakota Sales/Use Tax Return 10% of tax due (min $10) 10% of unpaid tax Source 7/29/26
Tennessee Sales and Use Tax Return 5% of unpaid tax per 30-day period, max 25%; minimum $15 Same 5% per 30-day period, max 25%, $15 min. Interest per 67-1-801 - currently 11.50%/yr through 6/30/2026 Source 7/29/26
Texas Sales and Use Tax Return (Form 01-114/01-117) 5% of tax due (plus an additional 5% if more than 30 days late) 5% (1–30 days) or 10% (31+ days) of unpaid tax Source 7/29/26
Utah Sales and Use Tax Return (Form TC-62S) 10% of tax due (min $20) 10% of unpaid tax Source 7/29/26
Vermont Sales and Use Tax Return (Form SUT-451) 1% of unpaid tax per month (max 25%) 1% of unpaid tax per month (max 25%) Source 7/29/26
Virginia Sales and Use Tax Return (Form ST-9) 6% of tax due per month or part month, max 30%; minimum $10 even where no tax is due 6% per month or part month, max 30%. NOT applied for any month the late-filing penalty applies; combined total capped at 30%. Interest: federal underpayment rate + 2% Source 7/29/26
Washington Combined Excise Tax Return (Sales Tax, B&O) 9% if not paid by due date; 19% if not paid by last day of following month; 29% if not paid by last day of second month. Min $5 Same stepped 9/19/29 schedule; plus 10% warrant penalty ($10 min) and 5% substantial-underpayment penalty (under 80% paid and underpayment at least $1,000) Source 7/29/26
West Virginia Sales and Use Tax Return (Form WV/CST-200CU) 5% of unpaid tax per month (max 25%) 5% of unpaid tax per month (max 25%) Source 7/29/26
Wisconsin Sales and Use Tax Return (Form ST-12) 5% of unpaid tax per month (max 25%) 5% of unpaid tax per month (max 25%) Source 7/29/26
Wyoming Sales/Use Tax Return 10% of tax due (min $25) 10% of unpaid tax Source 7/29/26

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