Reporting and Remitting
Retail Sales Tax
Returns Due
RST returns are due 23 days after the return period ends. However, if the due date falls on a weekend or holiday, the return is due the next working day.
RST returns are filed on a monthly, bi-monthly, quarterly, semi-annual or seasonal basis. How often you file is based on the amount of RST you charge your customers monthly.
| Tax Collected/Invoiced Month | Filing Frequency |
| Up to $333.00 | Semi-annually |
| $333.01 to $ 666.00 | Quarterly |
| $666.01 to $1,000.00 | Bi-monthly |
| Over $1,000.00 | Monthly |
You will be advised of your filing frequency at the time of registration. If your filing frequency is updated due to an increase or decrease in monthly tax amounts, you will be notified by letter of your new filing frequency.
If you file monthly, we will send you a package of three returns at a time. Be sure to use them in the correct order. Use the return at the bottom of the page first. Always note the due date and period end covered by each return.
If you do not file monthly, we will mail your returns to you about three weeks before each return due date.
