Filing frequency
Updated
Definition
How often a registered seller must file sales tax returns — monthly, quarterly, or annually. States assign frequency based on expected tax liability; high-volume sellers file monthly.
Related terms
- Sales tax permit— Official registration with a state Department of Revenue authorizing a seller to collect a…
Where this applies
- See What is sales tax nexus for the pillar explanation of how nexus works.
- Try the nexus calculator to check your exposure.
- Browse the full glossary for other key terms.