National State and Local Tax Calendar

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Last Updated: May 8, 2025 The information provided here is for general information purposes only and should not be considered professional advice. Please contact your Baker Tilly tax advisor for specific guidance on your tax situation.

Real estate Date Jan. 1 April - May May - June Nov. 10 May 10 Personal property Date Jan. 1 30 days from notice March 1 Nov. 10 May 10 Sales and use Return date Monthly by the 20th Sales tax rates 4% 1.44% Nexus thresholds $100,000 sales or 200 transactions

Event Assessment date Value notices Appeal deadlines Tax bills due first half of the year Tax bills due second half of the year Event Assessment date Appeal deadline Tax returns due Tax bills due first half of the year Tax bills due second half of the year State sales tax rate Average local sales tax rate Annual economic threshold

Wyoming

Real estate Date Jan. 1 April - November Dec. 1 Jan. 31 Personal property Date Exempt Exempt Dec. 1 Jan. 31 Sales and use Return date Last day of the month Sales tax rates 5% 0.7% Nexus thresholds $100,000 sales or 200 transactions

Event Assessment date Appeal deadlines Tax bills issued Tax bills due in full Event Assessment date Tax returns due Tax bills issued Tax bills due in full State sales tax rate Average local sales tax rate Annual economic threshold

Wisconsin

Real estate Date July 1 July - January February July 1 Oct. 1 March 1 Personal property Date July 1 Sept. 1 Oct. 1 Sept. 1 March 1 Sales and use Return date Monthly by the 20th Sales tax rates 6% 0.57% Nexus thresholds $100,000 sales or 200 transactions

Event Assessment date Value notices Appeal deadlines Tax bills issued Tax bills due first half of the year Tax bills due second half of the year Event Assessment date Tax returns due Tax bills due in full Tax bills due first half of the year Tax bills due second half of the year State sales tax rate Average local sales tax rate Annual economic threshold

West Virginia

Real estate Date Jan. 1 March April 1 and Sept. 30 March 31 Sept. 15 Personal property Date July 1 July 31 July 31 Sales and use Return date Monthly by the 20th Sales tax rates 6% N/A Nexus thresholds $100,000 retail sales or 200 retail sales

Event Assessment date Value notices Appeal deadlines Tax bills due first half of the year Tax bills due second half of the year Event Assessment date Tax returns due Tax bills due in full State sales tax rate Average local sales tax rate Annual economic threshold

District of Columbia

Real estate Date Jan. 1 May - November July 1 Feb. 14 April 30 Oct. 31 Personal property Date Jan. 1 May - November July 1 April 30 Feb. 14 April 30 Oct. 31 Sales and use Return date Monthly by the 25th Sales tax rates 6.5% 2.93% Nexus thresholds $100,000 cumulative gross receipts

Event Assessment date Value notices Appeal deadlines Tax bills issued Tax bills due first half of the year Tax bills due second half of the year Event Assessment date Value notices Appeal deadline Tax returns due Tax bills issued Tax bills due first half of the year Tax bills due second half of the year State sales tax rate Average local sales tax rate Annual economic threshold

Washington

Real estate Date Jan. 1 February March 15 and June 1 July - October June 15 Nov. 15 Personal property Date Jan. 1 Jan. 31 to May 1 Oct. 5 June 5 Dec. 5 Sales and use Return date Monthly by the 20th Sales tax rates 5.3% 0.47% Nexus thresholds $100,000 retail sales or 200 retail sales

Virginia

Real estate Date April 1 May - June June - August Personal property Date April 1 April 20 June - August Sales and use Return date Monthly by the 25th Sales tax rates 6% 0.37% Nexus thresholds $100,000 sales or 200 transactions

Event Assessment date Appeal deadlines Tax bills due in full Event Assessment date Tax returns due Tax bills due in full State sales tax rate Average local sales tax rate Annual economic threshold

Vermont

Real estate Date Jan. 1 July September Nov. 30 Personal property Date Jan. 1 February 1 - May 15 February - May Sales and use Return date Last day of the month Sales tax rates 6.1% 1.22% Nexus thresholds $100,000 sales or 200 transactions

Event Assessment date Value notices Appeal deadlines Tax bills due in full Event Assessment date Tax returns due Tax bills due in full State sales tax rate Average local sales tax rate Annual economic threshold

Utah

Real estate Date Jan. 1 April - May May 15 October - November Jan. 31 Personal property Date Jan. 1 April - June April - June April 15 October - November Jan. 31 Sales and use Return date Monthly by the 20th Sales tax rates 6.25% 1.95% Nexus thresholds $500,000 Texas revenue

Event Assessment date Value notices Appeal deadlines Tax bills issued Tax bills due in full Event Assessment date Value notices Appeal deadline Tax returns due Tax bills issued Tax bills due in full State sales tax rate Average local sales tax rate Annual economic threshold

Texas

Real estate Date Jan. 1 April - May June July - October August - February Personal property Date Jan. 1 March 1 October Feb. 28 Sales and use Return date Monthly by the 20th Sales tax rates 7% 2.56% Nexus thresholds $100,000 retail sales

Event Assessment date Value notices Appeal deadlines Tax bills issued Tax bills due in full Event Assessment date Tax returns due Tax bills issued Tax bills due in full State sales tax rate Average local sales tax rate Annual economic threshold

Tennessee

Real estate Date Nov. 1 March 1 April 4 April 30 Oct. 31 Personal property Date Exempt Sales and use Return date Monthly by the 20th Sales tax rates 4.2% 1.91% Nexus thresholds $100,000 sales or 200 transactions

Event Assessment date Value notices Appeal deadlines Tax bills due first half of the year Tax bills due second half of the year Event Assessment date State sales tax rate Average local sales tax rate Annual economic threshold

South Dakota

Real estate Date Dec. 31 June - October Jan. 15 Jan. 15 Personal property Date Jan. 1 April 30 Jan. 15 Sales and use Return date Monthly by the 20th Sales tax rates 6% 1.5% Nexus thresholds $100,000 sales

South Carolina

Real estate Date Dec. 31 July October - December April 1 Aug. 1 Personal property Date Dec. 31 Jan. 31 Aug. 1 Sales and use Return date Monthly by the 20th Sales tax rates 7% N/A Nexus thresholds $100,000 gross revenue or 200 transactions

Event Assessment date Value notices Appeal deadlines Tax bills issued Tax bills due in full Event Assessment date Tax returns due Tax bills due in full State sales tax rate Average local sales tax rate Annual economic threshold

Rhode Island

Real estate Date Jan. 1 Aug. 1 or Sept. 1, March 31 for Allegheny county, Oct. 1 for Philadelphia county Jan. 1 - Feb. 28 for county/township June 1 for schools April 30 for county/township Sept. 30 for schools Personal property Date Exempt Sales and use Return date Monthly by the 20th Sales tax rates 6% 0.34% Nexus thresholds $100,000 gross sales

Event Assessment date Appeal deadlines Tax bills issued Tax bills due in full Event Assessment date State sales tax rate Average local sales tax rate Annual economic threshold

Pennsylvania

Real estate Date Jan. 1 October 15 - 25 Dec. 31 October 15 - 25 Nov. 15 Feb. 15 May 15 Personal property Date Jan. 1 Dec. 31 March 15 October 15 - 25 Nov. 15 Feb. 15 May 15

Event Assessment date Value notices Appeal deadlines Tax bills issued Tax bills due in full Tax bills due first half of the year Tax bills due second half of the year Event Assessment date Appeal deadline Tax returns due Tax bills issued Tax bills due in full Tax bills due first half of the year Tax bills due second half of the year

Oregon

Real estate Date Jan. 1 February - April May 4 November - December Dec. 31 March 31 Personal property Date Jan. 1 April - June April - June March 15 Nov. 1 Dec. 1 March 1 Sales and use Return date Monthly by the 20th Sales tax rates 4.5% 4.5% Nexus thresholds $100,000 aggregate sales

Oklahoma

Real estate Date Jan. 1 March 31 December - February January - March June - August Personal property Date Exempt Sales and use Return date Monthly by the 23rd Sales tax rates 5.75% 1.48% Nexus thresholds $100,000 gross revenue or 200 transactions

Event Assessment date Appeal deadlines Tax bills issued Tax bills due first half of the year Tax bills due second half of the year Event Assessment date State sales tax rate Average local sales tax rate Annual economic threshold

Ohio

Real estate Date Feb. 1 March March - April March 1 Oct. 15 Personal property Date Exempt August - October Jan. 5 Sales and use Return date Last day of the month Sales tax rates 5% 2.05% Nexus thresholds $100,000 sales

Event Assessment date Value notices Appeal deadlines Tax bills due first half of the year Tax bills due second half of the year Event Assessment date Tax bills issued Tax bills due in full State sales tax rate Average local sales tax rate Annual economic threshold

North Dakota

Real estate Date Jan. 1January - April April 1 Sept. 1 Personal property Date Jan. 1 Jan. 31 September Jan. 5 Sales and use Return date Monthly by the 20th Sales tax rates 4.75% 2.25% Nexus thresholds $100,000 gross receipts or 200 retail sales

Event Assessment date Value notices Appeal deadlines Tax bills due in full Event Assessment date Tax returns due Tax bills issued Tax bills due in full State sales tax rate Average local sales tax rate Annual economic threshold

North Carolina

Real estate Date Jan. 5 January March 1 June 1 July 1 Jan. 1 Personal property Date Exempt Sales and use Return date Monthly by the 20th Sales tax rates 4% 4.53% Nexus thresholds $500,000 gross receipts and 100 sales transactions

Event Assessment date Value notices Appeal deadlines Tax bills issued Tax bills due first half of the year Tax bills due second half of the year Event Assessment date State sales tax rate Average local sales tax rate Annual economic threshold

New York

Real estate Date Jan. 1 January - May January - June November Dec. 10 May 10 Personal property Date Jan. 1 March - June March - June Feb. 28 Nov. 1 Dec. 10 May 10 Sales and use Return date Monthly by the 25th Sales tax rates 4.875% 2.75% Nexus thresholds $100,000 taxable gross receipts

New Mexico

Real estate Date Oct. 1 April 1 July Feb. 1 and May 1 Aug. 1 and Nov. 1 Personal property Date Exempt Sales and use Return date Monthly by the 20th, returns due by April 20, July 20, Oct. 20, Jan. 20 Sales tax rates 6.625% -0.024% Nexus thresholds $100,000 retail sales or 200 retail sales

New Jersey

Real estate Date April 1 October March 1 November July 1 Dec. 1 Personal property Date Exempt

Event Assessment date Value notices Appeal deadlines Tax bills issued Tax bills due first half of the year Tax bills due second half of the year Event Assessment date

New Hampshire

Real estate Date July 1 November - December Jan. 15 July 15 First quarter due Aug. 17, Second quarter due Oct. 5 Third quarter due Jan. 6, Fourth quarter due March 2 Third Monday in August First Monday in October First Monday in January First Monday in March Personal property Date July 1 Jan. 15, variable July 31 July 15 Aug. 16 Sales and use Return date Last day of the month, quarterly prepay due on April 30, July 31, Oct. 31, Jan. 31 Sales tax rates 6.85% 1.39% Nexus thresholds $100,000 retail sales or 200 retail sales

Event Assessment dateValue noticesAppeal deadlinesTax bills issuedTax bills due first half of the yearTax bills due second half of the year Tax bills due first quarter of the year Tax bills due second quarter of the year Tax bills due third quarter of the year Tax bills due fourth quarter of the year Event Assessment date Appeal deadline Tax returns due Tax bills issued Tax bills due in full State sales tax rate Average local sales tax rate Annual economic threshold

Nevada

Real estate Date Jan. 1 May June 30 March 31 July 31 Personal property Date Jan. 1 June 30 May 1 March 31 July 31 Sales and use Return date Monthly by the 20th Sales tax rates 5.5% 1.47% Nexus thresholds $100,000 $100,000

Nebraska

Real estate Date Jan. 1 First Monday in June Nov. 30 May 31 Personal property Date Jan. 1 30 days from notice March 1 Aug. 31

Event Assessment date Appeal deadlines Tax bills due first half of the year Tax bills due second half of the year Event Assessment date Appeal deadline Tax returns due Tax bills due in full

Montana

Real estate Date Jan. 1 April - June Second Monday in July Dec. 31 Personal property Date Jan. 1 May 1 June 15 March 1 Nov. 1 Dec. 31 Sales and use Return date Monthly by the 20th Sales tax rates 4.225% 4.19% Nexus thresholds $100,000 sales

Missouri

Real estate Date Jan. 1 June - July Aug. 3 December Jan. 31 Personal property Date Jan. 1 June - July April 1 December Jan. 31 Sales and use Return date Monthly by the 20th Sales tax rates 7% 0.06% Nexus thresholds $250,000 sales

Event Assessment date Value notices Appeal deadlines Tax bills issued Tax bills due in full Event Assessment date Value notices Tax returns due Tax bills issued Tax bills due in full State sales tax rate Average local sales tax rate Annual economic threshold

Mississippi

Real estate Date Jan. 2 March - April May - June May 15 Oct. 15 Personal property Date Exempt Sales and use Return date Monthly by the 20th Sales tax rates 6.875% 1.25% Nexus thresholds $100,000 gross revenue or 200 transactions

Minnesota

Real estate Date Dec. 31 February - March July - September December - March Personal property Date Dec. 31 March Feb. 20 July - September December - March Sales and use Return date Monthly by the 20th Sales tax rates 6% N/A Nexus thresholds $100,000 gross revenue or 200 transactions

Event Assessment date Appeal deadlines Tax bills due first half of the year Tax bills due second half of the year Event Assessment date Appeal deadline Tax returns due Tax bills due first half of the year Tax bills due second half of the year State sales tax rate Average local sales tax rate Annual economic threshold

Michigan

Real estate Date Jan. 1 Feb. 1 Dec. 31 Nov. 1 May 1 Personal property Date Jan. 1 March 1 Dec. 31 Nov. 1 May 1 Sales and use Return date Monthly by the 30th Sales tax rates 6.25% N/A Nexus thresholds $100,000 sales

Event Assessment date Appeal deadlines Tax bills issued Tax bills due first half of the year Tax bills due second half of the year Event Assessment date Tax returns due Tax bills issued Tax bills due first half of the year Tax bills due second half of the year State sales tax rate Average local sales tax rate Annual economic threshold

Massachusetts

Real estate Date Jan. 1 December Feb. 10 July 1 Sept. 30 Personal property Date Jan. 1 Varies Varies April 15 Varies Varies Sales and use Return date Monthly by the 20th Sales tax rates 6% N/A Nexus thresholds $100,000 sales or 200 transactions

Maryland

Real estate Date April 1 July December - February July - August Aug. 1 Personal property Date April 1 December - February April 15 July - August Aug. 1 Sales and use Return date Monthly by the 15th Sales tax rates 5.5% N/A Nexus thresholds $100,000 gross revenue or 200 transactions

Event Assessment date Value notices Appeal deadlines Tax bills issued Tax bills due in full Event Assessment date Appeal deadline Tax returns due Tax bills issued Tax bills due in full State sales tax rate Average local sales tax rate Annual economic threshold

Maine

Real estate Date Jan. 1 August - September August - September November Dec. 31 Personal property Date Jan. 1 Feb. 20 - April 1 November Dec. 31 Sales and use Return date Monthly by the 20th Sales tax rates 5% 5.12% Nexus thresholds $100,000 gross revenue or 200 transactions

Louisiana

Real estate Date Jan. 1 April May 18 October Dec. 31 Personal property Date Jan. 1 May 15 October Dec. 31 Sales and use Return date Monthly by the 20th Sales tax rates 6% N/A Nexus thresholds $100,000 gross receipts or 200 retail sales

Kentucky

Real estate Date Jan. 1 February - March March 31 November Dec. 20 May 10 Personal property Date Jan. 1 May 1 May 15 March 15 Nov. 1 Dec. 20 May 10 Sales and use Return date Monthly by the 25th Sales tax rates 6.5% 2.27% Nexus thresholds $100,000 gross receipts

Kansas

Real estate Date Jan. 1 April 1 - April 15 April 30 Aug. 15 Sept. 30 March 31 Personal property Date Exempt Sales and use Return date Last day of the month Sales tax rates 6% 0.94% Nexus thresholds $100,000 in retail sales

Iowa

Real estate Date Jan. 1 May - December June 15 April May 10 Nov. 10 Personal property Date Jan. 1 May - December May 15 April May 10 Nov. 10 Sales and use Return date Monthly by the 20th Sales tax rates 7% N/A Nexus thresholds $100,000 gross revenue or 200 transactions

Event Assessment date Value notices Appeal deadlines Tax bills issues Tax bills due first half of the year Tax bills due second half of the year Event Assessment date Appeal deadline Tax returns due Tax bills issues Tax bills due first half of the year Tax bills due second half of the year State sales tax rate Average local sales tax rate Annual economic threshold

Indiana

Real estate Date Jan. 1 January - December June, March for Cook County September, August for Cook County Personal property Date Exempt Sales and use Return date Monthly by the 20th Sales tax rates 6.25% 2.64% Nexus thresholds $100,000 gross revenue or 200 transactions

Event Assessment date Appeal deadlines Tax bills due first half of the year Tax bills due second half of the year Event Assessment date State sales tax rate Average local sales tax rate Annual economic threshold

Illinois

Real estate Date Jan. 1 May Fourth Monday in June Dec. 20 June 20 Personal property Date Jan. 1 June 26 March 15 Dec. 20 June 20 Sales and use Return date Monthly by the 20th Sales tax rates 6% 0.03% Nexus thresholds $100,000 sales

Idaho

Real estate Date Jan. 1 March 1 - March 15 Maui: April 9, Kauai: Dec. 31, Honolulu: Jan. 15 Aug. 20 Feb. 20 Personal property Date Exempt Sales and use Return date Monthly by the 20th Sales tax rates 4% 0.5% Nexus thresholds $100,000 gross proceeds or 200 transactions

Hawaii

Real estate Date Jan. 1 April - July June - August May - December Personal property Date Jan. 1 April. 1 May - December Sales and use Return date Monthly by the 20th Sales tax rates 4% 3.42% Nexus thresholds $100,000 gross revenue or 200 transactions

Event Assessment date Value notices Appeal deadlines Tax bills due full year Event Assessment date Tax returns due Tax bills due full year State sales tax rate Average local sales tax rate Annual economic threshold

Georgia

Real estate Date Jan. 1 August September Nov. 1 March 1 Personal property Date Jan. 1 April 1 Nov. 1 March 31 Sales and use Return date Monthly by the 20th Sales tax rates 6% 0.95% Nexus thresholds $100,000 in sales

Event Assessment date Value notices Appeal deadlines Tax bills issued Tax bills due full year Event Assessment date Tax returns date Tax bills issued Tax bills due full year State sales tax rate Average local sales tax rate Annual economic threshold

Florida

Real estate Date June 1 March 1 July 1 Sept. 1 Personal property Date Exempt

Event Assessment date Appeal deadlines Tax bills issued Tax bills due full year Event Assessment date

Delaware

Real estate Date Oct. 1 October - January Feb. 20 July 1 Aug. 1 Feb. 1 Personal property Date Oct. 1 January Nov. 1 July Aug. 1 Feb. 1 Sales and use Return date Last day of the month Sales tax rates 6.35% N/A Nexus thresholds $100,000 gross receipts or 200 retail sales

Event Assessment date Value notices Appeal deadlines Tax bills issued Tax bills due first half of the year Tax bills due second half of the year Event Assessment date Value notices Tax returns due Tax bills issued Tax bills due first half of the year Tax bills due second half of the year State sales tax rate Average local sales tax rate Annual economic threshold

Connecticut

Real estate Date Jan. 1 May 1 June 1 Jan. 1 April 30 Feb. 28 June 15 Personal property Date Jan. 1 June 30 April 15 Jan. 1 April 30 Feb. 28 June 15 Sales and use Return date Monthly by the 20th Sales tax rates 2.9% 4.96% Nexus thresholds $100,000 in retail sales

Event Assessment date Value notices Appeal deadlines Tax bills issues Tax bills due in full Tax bills due first half of the year Tax bills due second half of the year Event Assessment date Appeal deadline Tax returns due Tax bills issued Tax bills due in full Tax bills due first half of the year Tax bills due second half of the year State sales tax rate Average local sales tax rate Annual economic threshold

Colorado

Real estate Date Jan. 1 June - August Sep. 15, Nov - 30 October Dec. 10 April 10 Personal property Date Jan. 1 Sep. 15, Nov. 30 May 7 June - August Unsecured business personal property (BPP) tax bills due Aug. 31 Dec. 10 April 10 Sales and use Return date Last day of the month, Quarterly prepay due April 30, July 31, Oct. 31, Jan. 31 Sales tax rates 7.25% 1.55% Nexus thresholds $500,000 in sales

Event Assessment date Value notices Appeal deadlines Tax bills issued Tax bills due first half of the year Tax bills due second half of the year Event Assessment date Appeal deadline Tax returns due Tax bills issued Tax bills due in full Tax bills due first half of the year Tax bills due second half of the year State sales tax rate Average local sales tax rate Annual economic threshold

California

Real estate Date Jan. 1 July Aug. 17 March Oct. 15 Personal property Date Jan. 1 June - July June 30 May 31 March 1 Oct. 15 Sales and use Return date Monthly by the 20th Sales tax rates 6.5% 2.96% Nexus thresholds $100,000 gross sales or 200 transactions

Event Assessment date Value notices Appeal deadlines Tax bills issued Tax bills due in full Event Assessment date Value notices Appeal deadline Tax returns due Tax bills due issued Tax bills due in full State sales tax rate Average local sales tax rate Annual economic threshold

Arkansas

Real estate Date Jan. 1 January - February March - May September Oct. 1 March 1 Personal property Date Monthly by the 20th Varies Varies April 1 Oct. 1 March 1 Sales and use Return date Monthly by the 20th Sales tax rates 5.6% 2.81% Nexus thresholds $100,000 or 200 transactions

Event Assessment date Value notices Appeal deadlines Tax bills issued Tax bills due first half of the year Tax bills due second half of the year Event Assessment date Value notices Appeal deadline Tax returns due Tax bills due first half of the year Tax bills due second half of the year State sales tax rate Average local sales tax rate Annual economic threshold

Arizona

Real estate Date Jan. 1 January - April January - April May 15 June 15 Aug. 15 Personal property Date Jan. 1 January - April 30 days from notice April 20 Aug. 1 June - October Sales and use Return date June 30 Sales tax rates Does not charge sales tax 1.82% Nexus thresholds $100,000 gross sales or 200 transactions

Event Assessment date Value notices Appeal deadlines Tax bills issued Tax bills due first half of the year Tax bills due second half of the year Event Assessment date Value notices Appeal deadline Tax returns due Tax bills issued Tax bills due in full State sales tax rate Average local sales tax rate Annual economic threshold

Alaska

Real estate Date Oct. 1 March - July January - December Dec. 31 Personal property Date Oct. 1 January - September Dec. 31 Dec. 31 Sales and use Return date Monthly by the 20th Sales tax rates 4% 5.43% Nexus thresholds $250,000 retail sales

Event Assessment date Value notices Appeal deadlines Tax bills due in full Event Assessment date Value notices Tax returns due Tax bills due in full State sales tax rate Average local sales tax rate Annual economic threshold

Alabama

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