Overview
It is common as companies grow and more sales are made into a state for a jurisdiction to change the filing frequency of a company. Typically, states will mail a paper notice to customers informing them of this change or send a letter notification via your sales tax account. Anrok will provide an alert in a jurisdiction where your sales volume may trigger a change in filing frequency so you can be on the lookout for a notice from the state.
Important deadlines for filing frequency changes
You can submit this form for any filing frequency change notices received from the state, or to request a change yourself. To change your filing frequency, submit your request by the last day of the month before the new frequency takes effect. For example, to switch from monthly to quarterly starting January 1, 2024, submit your request by December 31, 2023.
Note
Filing frequencies are explicitly determined by the state and cannot be changed at your own discretion. Each state sets its own criteria for assigning and updating filing frequencies, and reviews them on a predetermined schedule. Even if your business activity changes, your filing frequency will only update when the state initiates that change. To request a different frequency, contact the state directly. See Jurisdiction filing directory.
Filing frequency types
Each state determines how often you file sales tax returns — this is your filing frequency. Filing frequency rules vary by state. Always check your state's Department of Revenue (DOR) website for your assigned frequency.
Filing frequencies generally fall into the following types:
| Filing frequency | How often you file |
|---|---|
| Monthly | You file once per month. |
| Bi-monthly | You file once every two months. |
| Quarterly | You file once every three months. |
| Semi-annually | You file twice per year. |
| Annually | You file once per year. If you file on a fiscal year rather than a calendar year, reach out to Anrok with your desired filing period — for example, July 2022 to June 2023 — for next steps. |
| Quarterly with monthly prepay (part-quarterly) | A monthly filing arrangement primarily used in New York, but also seen in states such as California, Iowa, and New Jersey. You file a quarterly return, but in the first two months of each quarter you make prepayments toward that quarter's liability rather than filing a full return. The quarterly return in the third month then reduces the amount due by the prepayments you've already made. See New York part-quarterly filing with monthly prepayments. |
| Annual with monthly prepay (part-annual) | An annual filing arrangement that typically applies to Chicago, Illinois. You file an annual return, but make prepayments toward the year's liability throughout the year rather than filing a full return each period. The annual return then reduces the amount due by the prepayments you've already made. |