Some states require businesses to make sales tax prepayments—advance payments toward their expected sales tax liability. Prepayments help states collect revenue more evenly and on time throughout the year.
Not all businesses are required to make prepayments. Whether you are subject to them depends on your sales tax reporting history and the thresholds set by each state. The states we currently support include:
We’ve included additional guidance from individual states where available, with sections linked above. If you have questions or need more information, don't hesitate to reach out to our team via the messaging widget in your Numeral Dashboard.
💡 Note: As we expand prepayment support to more states, the total tax shown on your standard filing may not automatically reflect prepayments. If your dashboard shows prepayments have been submitted, subtract that amount from the total to determine the actual remittance due with the filing.
California Prepayments
The California Department of Tax and Fee Administration (CDTFA) requires certain businesses with higher sales volumes or tax liabilities to make prepayments. More detailed information can be found under Sales and Use Tax Quarterly Prepayments on the California Tax Service Center website.
How are California prepayments calculated?
The CDTFA bases prepayments on your average monthly sales tax liability, determined from past returns. You’ll generally be asked to remit a percentage of your estimated liability.
💡 For details on how much must be remitted with each prepayment, see the CDTFA resource on Sales and Use Tax Prepayments.
When are California prepayments due?
Prepayments are typically due on the 24th of the month following the reporting period. For example, January’s sales tax prepayment would be due on February 24th.
💡 You can find more details in the CDTFA’s prepayment schedule.
What happens if you miss a prepayment in California?
Late prepayments may result in penalties and interest. If you anticipate being unable to make a payment, contact our team as soon as possible to discuss options.
Florida Prepayments
Generally speaking, the Florida Department of Revenue (DOR) requires prepayments for businesses that exceed the $200,000 annual threshold during the state’s fiscal year (covers July of the prior year through June of the current year). Once you exceed this threshold, you become a monthly filer, and prepayments are required alongside your standard filings.
How are Florida prepayments calculated?
Prepayments are generally 60% of your average monthly tax based on the previous calendar year.
Example: If you paid $50,000 in sales tax with your June 2024 return, your prepayment for June 2025 (filed with the May 2025 return) would be 60% of that amount, or $30,000.
When are Florida prepayments due?
Prepayments are due with your standard monthly filings according to Florida’s regular sales tax schedule. This means you will only need to approve one filing, which will include the prepayment. For current timelines and due dates, see Filing at Numeral: Everything You Need to Know.
Georgia Prepayments
Businesses with an annual sales tax liability over $60,000 become monthly filers, and prepayments are required alongside standard filings.
How are Georgia prepayments calculated?
Prepayments amount are fixed and issued by the state—generally 50% of your average monthly sales tax, calculated based on historical filings.
When are Georgia prepayments due?
Prepayments are due with your standard monthly filings according to Georgia’s regular sales tax schedule. This means you will only need to approve one filing, which will include the prepayment. For current timelines and due dates, see Filing at Numeral: Everything You Need to Know.
Massachusetts Prepayments
Businesses with an annual sales tax liability over $150,000 become monthly filers, and prepayments are required.
How are Massachusetts prepayments calculated?
Prepayments are generally 80% of the prior month’s tax liability.
When are Massachusetts prepayments due?
Prepayments are reported separately from your regular sales and use tax returns and are due the 25th of each month.
New Jersey Prepayments
Businesses with an annual sales tax liability over $30,000 or a current-month liability over $500 are generally required to make prepayments.
How are New Jersey prepayments calculated?
Prepayments are 100% of the previous month’s tax liability.
When are New Jersey prepayments due?
Prepayments are reported separately from your regular sales and use tax returns using the ST-51 form and appear as prior payments on the ST-50 return. While regular filings are made quarterly, businesses exceeding the thresholds must make prepayments in the months between quarterly filings. Prepayments for New Jersey are due on the 20th.
New York Prepayments
The New York Department of Taxation and Finance requires certain businesses (usually those with significant sales or tax liability) to make prepayments. Whether you are required depends on your reporting history.
How to check if prepayments apply to you
Log in to the New York Online Services portal:
Go to Sales Tax > Filing Period.
If you see prepayment forms (ST-809), you are required to submit monthly reports and prepayments in addition to your quarterly return.
💡A reminder regarding New York's filing schedule
💡A reminder regarding New York's filing schedule
New York’s quarters don’t follow the standard calendar year. Instead, they follow this cycle:
Q1: March, April, May → Due in June
Q2: June, July, August → Due in September
Q3: September, October, November → Due in December
Q4: December, January, February → Due in March
How are prepayments calculated?
Prepayments are based on monthly taxable sales within each quarter. You’ll file:
Two monthly prepayments (ST-809), and
One quarterly return (ST-810) that reconciles total liability with prior prepayments.
Example for reference
Example for reference
Filing | Sales Data (Month) | Filing Due | Tax Due | Tax Paid |
Prepayment 1 (ST-809) | April | May | $1,000 | $1,000 |
Prepayment 2 (ST-809) | May | June | $1,000 | $1,000 |
Quarter-end (ST-810) | Apr–Jun | July | $3,000 | $1,000 (remaining after April + May prepayments) |
What happens if you miss a prepayment in New York?
Failure to file ST-809 prepayment forms or make payments will result in penalties and interest. If you anticipate being unable to make a payment, contact our team as soon as possible to discuss options.
Pennsylvania Prepayments
Businesses that remit over $100,000 in a year are required to make prepayments.
How are Pennsylvania prepayments calculated?
Prepayments are generally 50% of the actual tax liability from the same month of the prior year. Numeral will determine the amount from prior tax returns, calculate 50%, and apply it to the filing.
When are Pennsylvania prepayments due?
Prepayments for Pennsylvania are due on the 20th.
💬 Questions? Reach out to our team anytime via the messaging widget in your Numeral dashboard.