Do I have to file monthly/quarterly sales tax returns even in months I don’t sell?

Filing when you had no sales feels pointless, but missing a return can trigger penalties or notices.

Selling products in multiple states or jurisdictions often triggers “nexus” requirements, which are the legal connections that require a vendor to collect and remit sales tax. In many states, once a sales tax permit is issued, the state requires the filing of regular tax returns, even if no sales were made during that specific period (often referred to as “zero-filing”). Because sales tax regulations often change and can be complex (including Wayfair/economic nexus guidance), vendors may want to regularly review the guidelines provided by each state’s Department of Revenue to stay current.

Mark your filing dates on a calendar and submit a zero return when needed. If you stop selling for a long period, consider closing the account with the tax agency. Staying current avoids unnecessary penalties.