Reference

Sales tax late-filing and late-payment penalties by state

Filing a sales tax return late, or paying late, usually costs a percentage of the tax due that grows each month, a minimum dollar amount, and interest. Here is what each state's own rules say.

Updated October 5, 2026. General information, not legal, tax or insurance advice.

How to read this

Late filing is the penalty for filing the return after the due date. Late payment is the penalty for paying after the due date. Many states charge one combined penalty.
Interest runs on unpaid tax, and in some states on penalties too, until it is paid.
Each state is labelled by how we confirmed it. 29 were read from the statute or rule, 11 from the state’s published guidance, and 6 are partial and should be confirmed with the state.
Rules change and have exceptions, such as waivers for reasonable cause. Always check the linked source before relying on a figure.

States

Alabama · Arizona · Arkansas · California · Colorado · Connecticut · District of Columbia · Florida · Georgia · Hawaii · Idaho · Illinois · Indiana · Iowa · Kansas · Kentucky · Louisiana · Maine · Maryland · Massachusetts · Michigan · Minnesota · Mississippi · Missouri · Nebraska · Nevada · New Jersey · New Mexico · New York · North Carolina · North Dakota · Ohio · Oklahoma · Pennsylvania · Rhode Island · South Carolina · South Dakota · Tennessee · Texas · Utah · Vermont · Virginia · Washington · West Virginia · Wisconsin · Wyoming

Alabama

Late filing: Failure to Timely File Penalty is 10% of the tax required to be paid or $50, whichever is greater
Late payment: Failure to Timely Pay Penalty is 10% of the tax required to be paid
Interest: Interest at the current rate, published quarterly by the Department of Revenue.
Source: Code of Alabama 1975 §40-2A-11 (citation not yet confirmed from statute text). State source. From the state’s published guidance.

Arizona

Late filing: 4.5% of the tax required to be shown on the return for each month or fraction of a month between due date and filing date; total penalty not to exceed 25% of the tax found to be remaining due
Late payment: one-half of one percent of the amount shown as tax for each month or fraction of a month the failure continues, not to exceed a total of 10%; if also subject to the late-filing penalty for the same period, total of both penalties may not exceed 25%
Interest: Compounded annually; rate is the federal short-term rate under IRC 6621(b) plus three percentage points
Source: A.R.S. §42-1125(A) and (D) (penalties); A.R.S. §42-1123 (interest). State source. Read from the statute or rule.

Arkansas

Late filing: Under current law a taxpayer who fails to file any return is subject to a penalty of 5% of the amount of tax due, increasing by 5% each month until the return is filed or a maximum of 35% is reached (DFA fiscal impact statement describing the Arkansas Tax Procedure Act; not sales-tax specific)
Late payment: Failure to pay tax due is calculated in the same manner and subject to the same 35% maximum, except for individual income tax (1% per month). DFA general penalty page (Subject 702, rev. 12/22/2020) separately states 1% per month up to 35% for failure to pay, with total combined penalties capped at 35%
Interest: Interest is charged at 10% per year (DFA Subject 702 general page)
Source: Arkansas Tax Procedure Act, A.C.A. §26-18-208 (penalties) and §26-18-508 (interest) (citation not yet confirmed from statute text). State source. Partial: confirm with the state.

California

Late filing: Late-filed return: penalty of 10 percent of the amount of taxes (limited with the late-payment penalty to a maximum of 10 percent of the taxes for which the return is required)
Late payment: Failure to pay within the time required: penalty of 10 percent of the tax, in addition to the tax
Interest: Interest at the modified adjusted rate per month, or fraction thereof, established under R&TC 6591.5, from the due date until payment (CDTFA describes as IRS rate plus 3 percent; the 6591 text itself refers to 6591.5)
Source: Cal. Rev. & Tax. Code §6591 (penalty and interest); §6591.5 (rate). State source. Read from the statute or rule.

Colorado

Late filing: Sales tax: the greater of $15 or a percentage of the unpaid, unaccounted, or incorrectly accounted tax equal to 10% plus 1/2% for each month the tax remains unpaid, not to exceed a total of 18% (penalty is for failure to file, pay, or correctly account for the tax due)
Late payment: Same single penalty as late filing. Late payment of tax will also result in a disallowance of the vendor service fee
Interest: Interest accrues from original due date. Department table (Annual Interest Rates on Tax Underpayments): 2026 discounted rate 8%, regular rate 11%; 2027 discounted 7%, regular 10%. Discounted rate applies if tax is paid before a notice of deficiency or within 30 days of its issuance
Source: C.R.S. 39-21-118; C.R.S. 39-26-114 (citation not yet confirmed from statute text). State source. From the state’s published guidance.

Connecticut

Late filing: No separate late-filing percentage for sales tax: the statute states one penalty for failure to pay (see late payment). A separate penalty of $50 or more may apply for failing to file a return when no tax is due.
Late payment: Penalty of fifteen per cent of the tax or fifty dollars, whichever amount is greater, plus interest
Interest: Interest at the rate of one per cent per month or fraction thereof from the due date to the date of payment
Source: Conn. Gen. Stat. §12-419(a). State source. Read from the statute or rule.

District of Columbia

Late filing: In case of failure to file a return by the prescribed date (unless reasonable cause): 5% of the tax if the failure is for not more than one month, with an additional 5% for each additional month or fraction thereof, not exceeding 25% in the aggregate
Late payment: In case of failure to pay the amount shown as tax on a return: 5% of the tax if not more than one month, additional 5% for each additional month or fraction, not exceeding 25% in the aggregate; the late-filing amount is reduced by the late-payment amount for any month to which both apply
Interest: Underpayment rate of 10% per year, compounded daily, beginning January 1, 2003
Source: D.C. Code §47-4213(a)(1)-(2), (b); §47-4201(d). State source. Read from the statute or rule.

Florida

Late filing: 10 percent of the tax or fee shown on the return that is not timely filed; may not be less than $50 for failure to timely file the return
Late payment: 10 percent of any tax or fee not paid timely; if both late filing and late payment, only one penalty of 10 percent (minimum $50) is imposed
Interest: Floating rate set by the Department (statute 213.235: adjusted prime rate plus 4 percentage points, set semiannually); current rate on the Department's interest-rate page
Source: Fla. Stat. §212.12(2)(a) (penalty); §213.235 (interest). State source. Read from the statute or rule.

Georgia

Late filing: 5% of the tax due or $5.00, whichever is greater, for each month or fraction of a month the return is delinquent; maximum 25% or $25.00, whichever is greater (state and local calculated separately in aggregate)
Late payment: Not separately stated in the ST-3 instructions reviewed; the delinquency penalty above applies to late returns and payments (state and local calculated separately in aggregate)
Interest: Accrues monthly from the due date; annual rate equal to the Federal Reserve prime rate plus 3 percent, reviewed and possibly adjusted each January
Source: O.C.G.A. §48-8-66; O.C.G.A. §48-2-40 (citation not yet confirmed from statute text). State source. From the state’s published guidance.

Hawaii

Late filing: Failure to file: 5% of the tax if the failure is for not more than one month, an additional 5% for each additional month or fraction, not exceeding 25% in the aggregate
Late payment: If a return is filed on time and the tax shown is not completely paid within sixty days of the prescribed filing date, an amount up to twenty per cent as determined by the director is added to the unpaid tax
Interest: Interest at the rate of two-thirds of one per cent a month or fraction of a month from the first calendar day after the date prescribed for payment
Source: HRS §231-39(b)(1), (b)(3), (b)(4). State source. Read from the statute or rule.

Idaho

Late filing: The sales tax act (Idaho Code §63-3634) applies the income tax act penalties: 5% of the tax due for each month after the due date until the return is filed.
Late payment: If return filed but tax shown not paid: one-half percent (0.5%) of the tax due for each month elapsing after the later of the due date or filing date until paid
Interest: Interest published annually by Tax Commission: 6% per year for 2026 (0.0050 monthly), per the Commission's rate table
Source: Idaho Code §63-3634 (incorporates §63-3046); interest per Tax Commission rate table. State source. Read from the statute or rule.

Illinois

Late filing: 2% of the tax required to be shown due, up to a maximum of $250 (reduced by tax paid on time); if not filed within 30 days after notice of nonfiling, additional penalty of the greater of $250 or 2% of the tax shown, not to exceed $5,000
Late payment: For returns due on or after Jan 1, 2024: 2% of any amount paid no later than 30 days after the due date; 10% if paid later than 30 days and before the Department initiates an audit; 20% if paid after audit initiation. Total penalty is the sum of late-filing and late-payment penalties
Interest: Rate determined by the Department: IRC section 6621 underpayment rate (for periods after Dec 31, 2013), adjusted semiannually on January 1 and July 1; simple interest calculated daily
Source: 35 ILCS 735/3-3(a-10), (b-25); 35 ILCS 735/3-2. State source. Read from the statute or rule.

Indiana

Late filing: Not confirmed from the state’s published rules yet.
Late payment: Penalty for late payment of Retail Tax: 10% (Indiana DOR fines, fees and penalties table, citing IC 6-2.5-8-1); general 10% failure-to-pay penalty under IC 6-8.1-10-2.1 per related DOR table rows
Interest: Rate for a calendar year: average investment yield on state general fund money during the previous fiscal year (as determined by the Treasurer of State) plus two percentage points, per DOR Information Bulletin #64 (Jan 2023)
Source: IC 6-2.5-8-1 (retail tax penalty as listed by DOR); IC 6-8.1-10-1 (interest); IC 6-8.1-10-2.1. State source. Partial: confirm with the state.

Iowa

Late filing: 5% of the remaining unpaid tax added to tax unpaid by the due date (return not filed by due date); waived if at least 90% of tax due was paid by the due date, and under other listed conditions
Late payment: 5% of the unpaid tax if the tax is not paid by the due date (waivable on the same conditions); may be subject to both penalties
Interest: Annual rate set by Department: 10.0% yearly (0.8% monthly) for Jan 1 2026 through Dec 31 2026
Source: Iowa Code §421.27(1) and (2); interest Iowa Code §421.7 per Department page (cites 421.8). State source. Read from the statute or rule.

Kansas

Late filing: For all taxable years ending after Dec 31, 2001: additional amount equal to 1% of the unpaid balance of the tax due for each month or fraction thereof during which the failure continues, not exceeding 24% in the aggregate (failure to file a return or pay)
Late payment: Same provision as late filing (single 1%/month, max 24% penalty)
Interest: A monthly rate set under K.S.A. 79-2968, based on the federal underpayment rate plus one percentage point.
Source: K.S.A. §79-3615(a), (d); K.S.A. §79-2968. State source. Read from the statute or rule.

Kentucky

Late filing: Penalty for late filing of the return: 2 percent of the tax due on the return for each 30 days or fraction thereof the return is late; minimum amount of each penalty is $10; percentage of each penalty will not exceed 20 percent of the total tax due
Late payment: Separate penalty for late payment of the tax due, same rate: 2 percent of the tax due for each 30 days or fraction thereof; minimum $10; not to exceed 20 percent. Both penalties can apply to a return
Interest: KRS 131.183 requires interest on underpayments, computed at 2% above the tax interest rate; to calculate, divide the annual percentage by 365 days and multiply by the number of days late times the tax
Source: KRS 131.180; KRS 131.183 (citation not yet confirmed from statute text). State source. From the state’s published guidance.

Louisiana

Late filing: Failure to file or delinquent filing: 5% of the total tax due on the return if not more than thirty days, additional 5% for each additional thirty days or fraction, not to exceed 25% in the aggregate
Late payment: If a return is filed without remittance of the full amount due, the specific penalty 'may be' 5% of the unremitted tax for up to thirty days, additional 5% per further thirty days; penalties under the section not to exceed 25% of the tax in aggregate
Interest: Annual rate equal to three percentage points above the rate in R.S. 9:3500(B)(1) (effective Jan 1 2009 onward), not to exceed 1.25% per month
Source: La. R.S. 47:1602 (penalty); La. R.S. 47:1601 (interest). State source. Read from the statute or rule.

Maine

Late filing: Failure to file return (if tax liability shown or determined is greater than $25): $25 or 10% of the tax due, whichever is greater, if filed before the assessor sends a formal demand; $25 or 25% of the tax due, whichever is greater, if not filed within 60 days after a formal demand; 25% of the tax due if the assessor makes a jeopardy determination
Late payment: Failure to pay on or before the due date any amount shown as tax on a return: 1% of the unpaid tax for each month or fraction of a month, to a maximum in the aggregate of 25% of the unpaid tax
Interest: Compounded monthly; for calendar years beginning on or after January 1, 2018: the Wall Street Journal prime rate on the first day of September of the preceding year (or next business day), rounded up to the next whole percent, plus one percentage point
Source: 36 M.R.S. §187-B(1), (2)(A); §186. State source. Read from the statute or rule.

Maryland

Late filing: No separate sales-tax late-filing percentage found in the published rules reviewed. Confirm with the Comptroller.
Late payment: If a person fails to pay a tax when due, the tax collector shall assess a penalty not exceeding 10% of the unpaid tax
Interest: Rate set by the Comptroller each year: the greater of 9% (for 2023 and each year thereafter) or 3 percentage points above the average prime rate quoted by commercial banks to large businesses during the State's previous fiscal year; applied monthly at one-twelfth of the annual rate
Source: Md. Code, Tax-General §13-701(a); §13-604. State source. Partial: confirm with the state.

Massachusetts

Late filing: If a return is not filed on or before the due date or extension: a penalty of one per cent of the amount required to be shown as the tax on the return for each month or fraction thereof, not exceeding, in the aggregate, twenty-five per cent
Late payment: If tax is not paid on or before the date prescribed for payment: a penalty of one per cent of the amount of such tax for each month or fraction thereof, not exceeding, in the aggregate, twenty-five per cent
Interest: Interest at the Federal short-term rate under IRC 6621(b) in effect for the taxable year, plus four percentage points, compounded daily
Source: M.G.L. c. 62C §33(a), (b); §32(a). State source. Read from the statute or rule.

Michigan

Late filing: Failure or refusal to file a return or pay tax within the time specified (notices of intent to assess issued after Feb 28, 2003): 5% of the tax if the failure is for not more than 2 months, additional 5% for each additional month or fraction, to a maximum of 25%
Late payment: Same penalty provision (failure to file or pay), 205.24(2)
Interest: Interest at the current monthly rate: 1 percentage point above the adjusted prime rate per annum (divided by 12), set for each six-month period effective July 1 and January 1
Source: MCL §205.24(2); §205.23(2). State source. Read from the statute or rule.

Minnesota

Late filing: Sales tax: 5% of any tax not paid by the regular due date (Department states late filing penalty 5%)
Late payment: 5% of tax not paid by the regular due date; another 5% for each additional 30 days or fraction the tax is not paid in full, maximum 15%
Interest: Charged on tax and penalties from the due date until paid, at a rate set annually by the commissioner based on the prime rate.
Source: Minn. Stat. §289A.60 (penalties); Minn. Stat. §270C.40 (interest). State source. From the state’s published guidance.

Mississippi

Late filing: Not confirmed from the state’s published rules yet.
Late payment: Per DOR FAQ: if a taxpayer has deficient or delinquent tax due to negligence or failure to comply with the law, there may be a penalty of ten percent (10%) of the total amount of deficiency or delinquency, or interest at one-half percent (0.5%) per month, or both, from the date the tax was due until paid
Interest: Interest at the rate of one-half percent (0.5%) per month from the date the tax was due until paid; DOR page states interest begins the month after the due date and penalty applies immediately
Source: Miss. Code Ann. §27-65 (sales tax) and §27-7-53 (citation not yet confirmed from statute text). State source. Partial: confirm with the state.

Missouri

Late filing: Failure to file: five percent of the tax required to be shown if failure is not for more than one month, additional five percent for each additional month or fraction, not exceeding twenty-five percent in the aggregate; no late penalty for the first month if gross monthly sales tax exceeds $250 and taxpayer files monthly (text as reviewed: 'except that when the gross sales tax exceeds two hundred fifty dollars... there shall be no late penalty assessed for the first month')
Late payment: Failure to pay the full amount of tax by the due date: an amount equal to five percent of the deficiency added to the tax (unless reasonable cause)
Interest: Taxes not paid when due bear interest at the rate determined by section 32.065: adjusted prime rate charged by banks, rounded to the nearest full percent, effective January 1
Source: Mo. Rev. Stat. §144.250.1-2; §144.170; §32.065. State source. Read from the statute or rule.

Nebraska

Late filing: Failure to file the return or filing after the required filing date: penalty, in addition to interest, of ten percent of the amount of tax not paid by the required filing date or twenty-five dollars, whichever is greater (five dollars where collected by a county treasurer or DMV)
Late payment: Failure to remit the net amount of tax due or remitting after the required filing date: same penalty, ten percent of tax not paid or $25, whichever is greater (combined with late filing in one provision)
Interest: At the rate set under Neb. Rev. Stat. §45-104.02, from the twentieth of the month following the period until payment.
Source: Neb. Rev. Stat. §77-2708(2)(c) (penalty; subsection lettering from text read); §77-2709(3); §45-104.02. State source. Read from the statute or rule.

Nevada

Late filing: No separate sales-tax late-filing percentage penalty found in the published rules reviewed. NRS 360.300(4) (determination provision): the Department shall impose a penalty of 10 percent in addition to the amount of a determination made in the case of the failure of a person to file a return
Late payment: Penalty of not more than 10 percent of the amount of the tax owed, in addition to the tax, based on a graduated schedule adopted by the Nevada Tax Commission that takes into consideration the length of time the tax remained unpaid (applies to chapters including NRS 372 sales and 374 local school support)
Interest: Interest at the rate of 0.75 percent per month, or fraction of a month, from the last day of the month following the period for which the amount should have been reported until the date of payment
Source: NRS 360.417 (penalty and interest); NRS 360.300(4); NRS ch. 372. State source. Read from the statute or rule.

New Jersey

Late filing: Late filing penalty: 5% of the tax due for each month (or part of a month) the return is late, maximum 25% of the balance due, per the Division's Taxpayers' Bill of Rights publication ANJ-1 (also 'we also may charge $100 for each month the return is late' on the Division's income-tax penalty page, general N.J.S.A. 54:49-4 provisions)
Late payment: Late payment penalty of 5% in addition to the late filing penalty, applied if a bill is not paid by the 'Pay By' date (ANJ-1); the Division's page states 'a Late Payment Penalty of 5% of the tax due'
Interest: Interest charged for every month (or part of a month) tax remains unpaid: prime rate + 3%, compounded annually (Division of Taxation page; rates in Technical Bulletin TB-21(R)); interest assessed from the return due date (ANJ-1)
Source: N.J.S.A. 54:49-4 (late filing penalty and interest) and N.J.S.A. 54:32B (Sales and Use Tax Act) (citation not yet confirmed from statute text). State source. Partial: confirm with the state.

New Mexico

Late filing: Negligence penalty for late filing or late payment: 2% of the tax due for each month or part of a month the return is not filed or the tax is not paid, to a maximum of 20% (applies to gross receipts tax; New Mexico levies a gross receipts tax, not a retail sales tax)
Late payment: Same single penalty: 2% per month or partial month to a maximum of 20% on the unpaid principal of tax due
Interest: Interest accrues daily on the unpaid principal; beginning January 1, 2008 calculated daily at the rate set for individual income tax purposes by the IRC; Department table lists 7% for July 1 2026 to Dec 31 2026 and 6% for April 1 to June 30 2026. Interest cannot be waived by law
Source: NMSA 1978 §7-1-69 (penalty) and §7-1-67 (interest) (citation not yet confirmed from statute text). State source. From the state’s published guidance.

New York

Late filing: Late by 60 days or less: 10% of the tax due for the first month plus 1% for each additional month or part, not exceeding 30%; not less than $50. More than 60 days late: the greater of (10% first month plus 1% per additional month, not to exceed 30% of tax due), or the lesser of $100 or 100% of the amount required to be shown as tax, or $50
Late payment: Filed on time but not remitted: 10% of the tax due for the first month plus 1% for each additional month or part of a month, not to exceed 30%
Interest: Greater of 14 1/2 percent per annum or the underpayment rate set by the commissioner under section 1142, compounded daily
Source: N.Y. Tax Law §1145(a)(1)(i), (a)(1)(ii); §1142. State source. Read from the statute or rule.

North Carolina

Late filing: Failure to file: 5% of the tax if the failure is for not more than one month, additional 5% for each additional month or fraction, not exceeding 25% in aggregate
Late payment: Failure to pay when due (effective until July 1, 2027): 5% of the tax. Effective July 1, 2027: 2% of the tax if not more than one month, additional 2% per month or fraction, not exceeding 10% in aggregate
Interest: Rate set by the Secretary on or before June 1 and December 1 for each six-month period beginning July 1 and January 1; may not be less than 5% per year or exceed 16% per year
Source: N.C. Gen. Stat. §105-236(a)(3), (a)(4); §105-241.21. State source. Read from the statute or rule.

North Dakota

Late filing: If a taxpayer, without intent to evade, fails to file a return by the due date: a penalty equal to five percent of the tax required to be reported, or five dollars, whichever is greater, if the failure is for not more than one month, with an additional five percent for each additional month or fraction, not exceeding twenty-five percent in the aggregate
Late payment: If a taxpayer, without intent to evade, fails to pay the amount shown as tax due on a timely filed return: a penalty of five percent of the tax due, or five dollars, whichever is greater
Interest: Interest of one percent of the tax per month or fraction of a month of delay, except the first month after the return or tax became due
Source: N.D.C.C. §57-39.2-18(1). State source. Read from the statute or rule.

Ohio

Late filing: Any vendor who fails to file a return or to pay the full amount of tax shown due may, for each return, be required to forfeit an additional charge not exceeding fifty dollars or ten per cent of the tax required to be paid for the reporting period, whichever is greater
Late payment: Same additional charge (single provision for failing to file or pay in the manner prescribed); commissioner may remit all or a portion
Interest: Per ORC 5739.133, interest at the rate per annum prescribed by section 5703.47: federal short-term rate (determined each October 15), rounded to the nearest whole number per cent, plus three per cent; preassessment interest begins January 1 of the year following the due date, none if assessment issued within first twelve months
Source: Ohio Rev. Code §5739.12(D); §5739.133; §5703.47. State source. Read from the statute or rule.

Oklahoma

Late filing: Failure to file a return and remit the full tax within fifteen (15) days after the tax is due: penalty of ten (10) percent of the amount of tax due; failure or refusal to file within ten days after written demand: penalty of twenty-five (25) percent may be assessed
Late payment: Same 10% penalty (applies to failure to file and remit within 15 days)
Interest: Interest at the statutory rate on tax not paid when due, for each day of delinquency until paid.
Source: Okla. Admin. Code 710:65-3-1; 68 O.S. §217 and §221 (citation not yet confirmed from statute text). State source. Read from the statute or rule.

Pennsylvania

Late filing: A taxpayer failing to file any return will be charged 5% of the tax due for each month or fraction of a month the return remains unfiled, up to a maximum of 25% of the tax due; in no case less than $2.00
Late payment: No separate late-payment penalty found in the published rules reviewed; an understatement penalty of 5% of the amount understated applies when an understatement is determined
Interest: At a rate set each January 1 based on the rate established by the U.S. Treasury Secretary; the department publishes it on form REV-1611.
Source: 72 P.S. Sales and Use Tax (Article II of the Tax Reform Code); Pennsylvania Department of Revenue Sales Tax Audit Manual, Interest and Penalty section. State source. From the state’s published guidance.

Rhode Island

Late filing: For a taxpayer who fails to make a return, the administrator estimates the tax and adds a penalty equal to ten percent (10%) of that amount (plus 50% if the failure is due to fraud). No automatic late-filing percentage for returns the taxpayer files late was found
Late payment: If a determination is not paid within ten days after notice, a further penalty of ten percent (10%) of the determination, exclusive of interest and other penalties, is added. Negligence penalty of 10% on deficiencies. No percentage for late payment of a self-reported return was found in chapter 44-19
Interest: Each January 1 the tax administrator sets the rate for the calendar year by adding two percent to the prime rate in effect on October 1 of the preceding year; on and after Jan 1 2023 not more than 21% nor less than 12% per annum, and for trust fund taxes (including sales tax under 44-19-35) not more than 21% nor less than 18%
Source: R.I. Gen. Laws §44-19-14, §44-19-16, §44-19-12; §44-1-7. State source. Partial: confirm with the state.

South Carolina

Late filing: Failure to file: five percent of the tax if failure is for not more than one month, additional five percent for each additional month or fraction, not exceeding twenty-five percent in the aggregate
Late payment: Failure to pay the amount shown on a return: one-half of one percent of the tax if not more than one month, additional one-half of one percent per month or fraction, not exceeding twenty-five percent in the aggregate
Interest: Rate of interest on underpayments established by the department in the same manner and at the same time as the underpayment rate in IRC sections 6621(a)(2) and 6622; department may waive up to thirty days' interest for administrative convenience
Source: S.C. Code §12-54-43(C), (D); §12-54-25. State source. Read from the statute or rule.

South Dakota

Late filing: A penalty of 10% (.10) of the tax liability is assessed if a return is not received within 30 days following the month the return is due. Minimum penalty $10, assessed even if no tax is due
Late payment: Included in the same 10% penalty for returns not received within 30 days after the due month (no separate late-payment penalty stated in the guide)
Interest: 1% (.01) interest will be assessed each month on any past due tax until the tax is paid in full (a minimum of $5.00 interest is due the first month)
Source: SDCL §10-59-6 (citation not yet confirmed from statute text). State source. From the state’s published guidance.

Tennessee

Late filing: If filed late, penalty at 5% of the tax due for each 30-day period or portion thereof for which the tax is delinquent, up to a maximum of 25% of the delinquent amount; the minimum penalty is $15 for the delinquent filing of a return
Late payment: Same penalty (single 5% per 30 days provision for late filing; delinquent amount)
Interest: Interest is due on tax paid after the statutory due date; rate determined in accordance with Tenn. Code Ann. §67-1-801; current rate on the Department's site; computed as tax x rate x days delinquent / 365.25
Source: Tenn. Code Ann. §67-1-804; §67-1-801 (citation not yet confirmed from statute text). State source. From the state’s published guidance.

Texas

Late filing: For most taxes, a taxpayer who fails to file reports on time will be assessed an additional penalty of $50.00 for each late report (assessed even if no tax is due)
Late payment: 1-30 days late: 5% penalty; over 30 days late: 10% penalty; after Notice of Tax Due date: additional 10% (total 20%)
Interest: Statutory interest begins accruing on the 61st day after the due date of a required report; the rate is variable, determined at the beginning of each calendar year
Source: Tex. Tax Code §111.061 (penalty), §111.0611 ($50 late report penalty), §111.060 (interest) (citation not yet confirmed from statute text). State source. From the state’s published guidance.

Utah

Late filing: Late filing penalty (increases by days late): 1-5 days late, greater of $20 or 2% of unpaid tax, fee or charge; 6-15 days, greater of $20 or 5%; 16 or more days, greater of $20 or 10%. Does not apply to amended returns
Late payment: Late payment penalty (does not apply to a return with no tax due): the same schedule, 1-5 days greater of $20 or 2%; 6-15 days greater of $20 or 5%; 16 or more days greater of $20 or 10%. Further tiers when a late-filed return is not paid within 90 days
Interest: Interest rate for Jan. 1, 2025 - Dec. 31, 2026: 6%
Source: Utah Code §59-1-401 and §59-1-402. State source. From the state’s published guidance.

Vermont

Late filing: Failure to file (unless reasonable cause): the Commissioner may assess a penalty equal to five percent of the outstanding tax liability for each month, or portion thereof, the return is not filed, not to exceed 25 percent of the tax liability unpaid on the prescribed date of payment; if not filed within 60 days after the prescribed date, a minimum penalty of $50.00 regardless of whether there is a tax liability
Late payment: For taxes other than income tax, 5% of the outstanding tax for each month or part of a month it is not paid in full, up to a statutory maximum.
Interest: At an annual rate set by the Commissioner under 32 V.S.A. §3108, based on the average prime rate.
Source: 32 V.S.A. §3202(a), (b)(1), (b)(3); §3108. State source. Read from the statute or rule.

Virginia

Late filing: Failure to make any return and pay the full tax: six percent if the failure is for not more than one month, additional six percent per month or fraction, not to exceed 30 percent in the aggregate; in no case less than $10, which applies whether or not any tax is due
Late payment: Same provision as late filing (single penalty for failure to make return and pay full tax)
Interest: Underpayment Rate established under IRC 6621(a)(2) plus two percent (interest on omitted taxes and assessments)
Source: Va. Code §58.1-635(A); §58.1-15(A). State source. Read from the statute or rule.

Washington

Late filing: Washington applies one late-payment penalty schedule to excise tax returns (no separate sales-tax late-filing penalty in the published rules reviewed)
Late payment: If tax is not received by the due date, penalty of 9% of the tax; if not received by the last day of the month following the due date, total penalty of 19%; if not received by the last day of the second month following the due date, total penalty of 29%. No penalty so added may be less than $5
Interest: A variable rate under RCW 82.32.050, adjusted each January 1 and published by the Department of Revenue.
Source: RCW 82.32.090(1) (penalties); RCW 82.32.050 (interest). State source. Read from the statute or rule.

West Virginia

Late filing: Failure to file: five percent of the amount of tax if the failure is for not more than one month, additional five percent for each additional month or fraction, not exceeding twenty-five percent in the aggregate (unless reasonable cause)
Late payment: Failure to pay the amount shown as tax: one half of one percent if the failure is for not more than one month, additional one half of one percent per month or fraction, not exceeding twenty-five percent in the aggregate; addition applies only to net tax due
Interest: On and after July 1, 2002: annual rate of one and one-half percent above the annual rate established under section 17a of the article (rate set under 11-10-17a)
Source: W. Va. Code §11-10-18(a)(1)-(2); §11-10-17. State source. Read from the statute or rule.

Wisconsin

Late filing: $20 late filing fee for delinquent sales and use tax returns (unless the return was not timely filed because of the death of the person required to file)
Late payment: Delinquent sales and use taxes bear interest at 1.5 percent per month until paid; no separate late-payment percentage penalty found in section 77.60 as reviewed
Interest: Delinquent sales and use taxes: 1.5 percent per month until paid; unpaid taxes bear interest at 12 percent per year from the due date until paid or deposited (77.60(1)(a))
Source: Wis. Stat. §77.60(1)(a), (2). State source. Read from the statute or rule.

Wyoming

Late filing: Department may impose a penalty of ten dollars ($10.00) upon any vendor who fails to file his return in a timely manner provided the vendor files within thirty (30) days of receiving notice from the department; $25.00 if the vendor fails to file within thirty (30) days of receiving notice
Late payment: No separate flat late-payment penalty found; if tax paid is less than the amount due, interest applies; a 10% penalty applies to deficiencies due to negligence or intentional disregard, 25% for fraud
Interest: Annual rate equal to the average prime interest rate as determined by the state treasurer during the preceding fiscal year plus four percent (4%), adjusted January 1 each year; not greater than 18% (for sales on or after July 1, 1994)
Source: W.S. §39-15-108(b)(i), (c)(xiii), (c)(i). State source. Read from the statute or rule.

Why this matters

Sales tax filing is increasingly automated, including by AI agents. When an automated filing goes in late or not at all, these penalties are what the business is billed. See AI exclusions in liability insurance for how insurers are treating AI risk.