Maryland’s 2024 sales tax filing due dates are determined by the business’s filing frequency, based on the average monthly sales tax liability:

1. Monthly Filers: Criteria: Businesses collecting over $700 in sales tax per month. Due Date: 20th of the following month after the reporting period.

2. Quarterly Filers: Criteria: Businesses collecting between $300 and $700 in sales tax per month. Due Date: 20th of the month following the end of each quarter (March, June, September, December).

3. Annual Filers: Criteria: Businesses collecting $300 or less in sales tax per month. 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, the Maryland Comptroller’s office 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 Maryland’s tax laws.