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December 2025 Sales Tax Overview
December is a decisive month for U.S. businesses managing sales tax obligations. Year-end sales tax filings mostly include monthly, quarterly, and annual returns, along with prepayments in some states. Missing these December 2025 sales tax due dates can result in costly penalties, interest, or even suspension of marketplace accounts.
This guide is designed for eCommerce, SaaS, and marketplace sellers, providing a state-by-state breakdown of December 2025 due dates, plus actionable advice for:
- Remote sellers navigating economic nexus
- Marketplace facilitators
- Year-end reconciliations and forward planning
Use this guide in combination with Yonda Tax tools, downloadable assets, and internal resources to make December filing stress-free.
December 2025 Sales Tax Due Dates–Tools to Keep You Compliant
To help your team stay compliant, we provide:
- Excel Filing Calendar: Complete December 2025 sales tax due dates by state, including frequency, prepayment, and holiday adjustments.
- PDF Checklist: Printable checklist for your finance team to track filings.
- Yonda Tax Tools: U.S. Sales Tax Rate by State, free Nexus analysis, VAT/GST tools.
How to Confirm Your Filing Frequency
Before referencing state deadlines, confirm your assigned filing frequency:
- Monthly, quarterly, or annual: Confirm your filing period via your state’s DOR portal.
- Prepayment states: Certain states (like NY, TX, and CA) require prepayments for high-volume sellers in December.
- Year-end frequency changes: Some states automatically change filers’ frequency based on sales volume.
Yonda Tip: Automation tools like Yonda Tax reduce errors and help confirm frequency updates in real time.
State-by-State Sales Tax Submission Dates
Below is a curated, detailed list of all filing obligations for December 2025, including expert notes for high-growth businesses.
| State | Due Date (Dec 2025) | Frequency | Prepayment | Marketplace/Remote Seller Info | Notes |
|---|---|---|---|---|---|
| Alabama | Dec 20 | Monthly | Yes | Marketplace facilitators file; remote sellers nexus >$250k | Early filing recommended |
| Alaska | Dec 31 | Annual (municipality-specific) | N/A | Marketplaces remit on behalf | Check local DOR |
| Arizona | Dec 22 | Monthly/Quarterly | Yes | Remote sellers must register >$100k | Verify prepayment rules |
| Arkansas | Dec 20 | Monthly | Yes | Marketplace facilitators must file | Late submissions trigger penalties |
| California | Dec 31 | Monthly/Quarterly | Yes | Amazon FBA creates nexus | ACH cutoff critical |
| Colorado | Dec 20 | Monthly | No | Remote sellers >$100k | File early to avoid system issues |
| Connecticut | Dec 22 | Monthly | Yes | Marketplaces remit tax | Year-end reconciliation needed |
| Delaware | N/A | N/A | N/A | No statewide sales tax | Municipal exemptions may apply |
| D.C. | Dec 22 | Monthly | Yes | Marketplace facilitators required | Use D.C. tax portal |
| Florida | Dec 24 | Monthly | No | Remote sellers >$100k | Dec 25 is holiday, moves to Dec 26 |
Holiday Calendar Shifts Affecting Sales Tax Submission Dates for December 2025
Several states adjust deadlines if they fall on a weekend or federal holiday:
| State | Holiday Adjustment? | Notes |
|---|---|---|
| CA | Yes | Dec 25 & Dec 26 |
| NY | Yes | Dec 25 & Dec 31 |
| TX | No | Late fees apply if Dec 25 falls on weekend |
Remote Seller & Marketplace Facilitator Considerations
- Remote Sellers: Economic nexus thresholds largely reset at the year-end. December is a common trigger month for new obligations. Late registration can incur back penalties, so proactively monitor sales volume across states.
- Marketplace Sellers: Marketplaces tend to remit tax on your behalf. You still need to reconcile marketplace reports with your own filing obligations. Amazon FBA inventory may create nexus in multiple states.
Common December Filing Pitfalls
- Frequency changes mid-year—Filing too early or late for monthly vs. quarterly.
- Multiple returns in December—Some states require both monthly and prepayment.
- Holiday cutoff oversight—Filing deadlines move, but ACH processing may not.
- FBA inventory shifts—Can create new nexus unexpectedly.
- Marketplace reconciliation—Missing marketplace-reported sales leads to underreporting.
Yonda Tip: Automate calculations and reconcile all transactions to ensure accurate year-end filing.
Preparing for January 2026 Filings
- Many states’ January deadlines coincide with final year-end reconciliations.
- Annual filers and quarterly filers may have overlapping obligations.
- Review rate changes effective Jan 1, 2026 to avoid filing errors.
- Confirm your prepayments for early 2026 to remain compliant.
Conclusion
Filing December returns manually is time-consuming and risky. Yonda Tax automates U.S. sales tax calculation, filing, and remittance for global sellers, ensuring your finance team stays compliant and focused on the bottom line. Get started today: Book a consultation or try our free sales tax tools to streamline reporting heading into 2026.