May 2023

​​​NOTE: If a return due date falls on a scheduled holiday or weekend, returns will be due the next working day.

May 1

• Quarterly Income Tax Withholding Return (January 1—March 31 payment)
  

May 10

• Legal Process Return
  
• Twice-Monthly Income Tax Withholding Return (April 16—April 30 payment)
  

May 15

• Commercial Watercraft Return
• Communication Service Providers and Multichannel Video Programming Service Providers Return​
• Monthly Income Tax Withholding Return (April payment)​
  
• Tangible Personal Property Tax Return (Taxpayer will be billed later)​
  

May 16

• Commercial Mobile Radio Service (CMRS) 911 Charge Annual Reconciliation
  
• Corporation Income Tax/LLET and Pass-through Entity Return and Payment Due (FY ending 1/31)
  
• Estimated Corporation Income Tax/Limited Liability Entity Tax/One Fourth Estimate (FY ending 1/31)
  
• Estimated Corporation Income Tax/Limited Liability Entity Tax/One Fourth Estimate (FY ending 11/30)
  
• Estimated Corporation Income Tax/Limited Liability Entity Tax/One Fourth Estimate (FY ending 8/31)
  
• Estimated Corporation Income Tax/Limited Liability Entity Tax/One Fourth Estimate (FY ending 5/31)
  
• Motor Vehicle Usage Tax—Loaner/Rental
  
• Nonresident Withholding Tax Return and Payment Due (FY ending 1/31)
  

May 22

• Alcohol Tax
  
• Cigarette Wholesaler
  
• Coal Severance Tax Return (April payment)
  
• Commercial Mobile Radio Service (CMRS) 911 Charge
  
• Consumer Use Tax
  
• Health Care Provider Tax
  
• Insurance Premium Surcharge
  
• Motor Vehicle Rental/Ride Share Tax
  
• Oil Production Tax Return (April payment)
  
• Sales Tax
  
• Telecommunications Tax
  
• Tobacco and Vapor Products, Snuff, and Chewing Tobacco
  
• Transient Room Tax
  
• Utility Gross Receipts License Tax
  
• Waste Tire Fee
  

​May 25

• Motor Fuels Tax
  
• Sales Tax Accelerated Filers
• Twice-Monthly Income Tax Withholding Return (May 1—May 15 payment)​
  

May 31

• Minerals and Gas Severance Tax Return (April payment)