Tennessee sales tax is due by the 20th day of the month following the end of your reporting period, whether the Department of Revenue has you filing monthly, quarterly, or annually.1State of Tennessee, Department of Revenue. Due Dates and Tax Rates That single rule covers every registered dealer in the state. What changes from one business to the next is how long the reporting period lasts, and that determines which 20th of the month you need to circle.
The Deadlines by Filing Frequency
Three schedules exist, and your assigned frequency decides which applies.
Monthly filers owe the tax collected in a given month by the 20th of the next month. January collections are due February 20, February collections are due March 20, and so on through the year.
Quarterly filers get four deadlines a year, each falling on the 20th of the month after the quarter closes:
- April 20 for January through March
- July 20 for April through June
- October 20 for July through September
- January 20 for October through December
Annual filers report the whole calendar year on a single return due January 20 of the following year.
The deadline is for both the return and the payment.2Tennessee Department of Revenue. SUT-9 – Sales and Use Tax Filing – Filing Due Dates Sending in one without the other still counts as late for whichever piece you missed.
Which Schedule Applies to Your Business
You don’t pick your filing frequency. The DOR assigns it when you register, based on your expected sales volume and tax liability, and can change it later if your numbers shift.
Higher-volume businesses file more often. The state’s sales and use tax guide puts the monthly filing threshold at $400 in gross sales per month, or $4,800 per year. Businesses whose average monthly sales tax liability stays at $1,000 or less over 12 consecutive months may be authorized to file quarterly. Annual filing is reserved for the lowest-liability sellers.3Tennessee Department of Revenue. Sales and Use Tax Guide Your assigned schedule shows in your Tennessee Taxpayer Access Point (TNTAP) account.
Zero Sales Still Means a Return
A quiet period is not a skipped filing. You have to file a return for every reporting period on your schedule even if you collected no tax, and the DOR can assess penalties against businesses that go silent during slow months. If you had nothing to report, file a zero return.
When the 20th Falls on a Weekend or Holiday
If the 20th lands on a Saturday, Sunday, or state holiday, the deadline moves to the next business day.2Tennessee Department of Revenue. SUT-9 – Sales and Use Tax Filing – Filing Due Dates Returns and payments are handled electronically through TNTAP, the DOR’s online portal, so plan to submit by the end of that business day rather than at midnight.
Penalties and Interest for a Late Return or Payment
The late penalty is 5% of the unpaid tax for each month or partial month the return or payment is late, capped at 25%.4Tennessee Department of Revenue. GEN-16 – Penalties and Interest That cap is reached after five months. On a $10,000 tax liability, the maximum penalty alone comes to $2,500.
Interest runs on top of the penalty, accruing from the original due date until you pay in full. The rate in effect through June 30, 2026 is 11.50% per year.4Tennessee Department of Revenue. GEN-16 – Penalties and Interest The commissioner resets the rate annually under a statutory formula, so the figure can change after that date.
Partial payment helps. Penalty and interest both calculate against the unpaid balance, so paying what you can by the 20th and clearing the rest quickly keeps the damage smaller than letting the full amount sit.
Asking for a Penalty Waiver
The commissioner has authority to waive penalties in whole or in part, though not interest. A waiver requires a showing that the late filing or payment resulted from good and reasonable cause and was not due to gross negligence or willful disregard of the law.5Justia Law. Tennessee Code 67-1-803 – Waiver of Penalty
For delinquencies of 30 days or less, the statute lists specific causes that qualify:
- A return that was mailed on time but never received
- A delinquency caused by incorrect information from a DOR official
- A disabling injury, illness, or death affecting the taxpayer, an immediate family member, or the person who prepares the returns
- Destruction of the business or its records by fire or other casualty
“I forgot” and “sales were slow” are not on the list. The DOR reviews each request internally and the commissioner’s decision is final.5Justia Law. Tennessee Code 67-1-803 – Waiver of Penalty If a qualifying reason applies to you, file the waiver request promptly; delay doesn’t help the case.