In 2024, Maine’s sales tax filing due dates are determined by the business’s filing frequency, which is based on their average monthly sales tax liability:

1. Monthly Filers: Criteria: Businesses with an average monthly sales tax liability exceeding $600. Due Date: 20th of the following month after the reporting period.

2. Quarterly Filers: Criteria: Businesses with an average monthly sales tax liability between $100 and $600. Due Date: 20th of the month following the end of each quarter (end of March, June, September, December).

3. Annual Filers: Criteria: Businesses with an average monthly sales tax liability under $100. Due Date: January 20, 2025, for the entire 2024 tax year.

Key Points:

• Filing Frequency Determination: Based on the business’s average monthly sales tax liability.

• Adjustments: If a business’s sales tax liability changes significantly, MRS may adjust the filing frequency accordingly.

• Penalties for Late Filing: Missing these deadlines can result in penalties and interest charges.

Businesses should adhere to these specific deadlines to ensure timely filing and payment of sales taxes, avoiding penalties and maintaining compliance with Maine’s tax laws.