Section 125-304-2 - Sales and Use Tax ReturnsA.Generally; monthly returns.Except as otherwise provided by this rule, every retailer must file monthly sales and use tax returns.B.Due dates.The due date for filing a return and paying the tax is the fifteenth day of the month following the end of each reporting period.C.Quarterly returns.Every retailer whose average sales and use tax liability is at least $100 per month but less than $600 per month must file four returns each year. The reporting periods are January through March; April through June; July through September; and October through December.D.Semiannual returns.Every retailer whose average sales and use tax liability is less than $100 per month, but more than $50 per year must file two sales and use tax returns each year. The reporting periods are January through June and July through December.E.Annual return.Every retailer whose average annual sales and use tax liability is less than $50 must file one return each year. The reporting period is the calendar year.F.Exceptions; changes.The State Tax Assessor may temporarily require retailers to file using different or more frequent reporting periods in order to administer substantial changes in the tax law, such as rate changes. The assessor will periodically review the status of sales and use tax accounts and notify retailers whose filing frequency has been changed. In addition, retailers may request to file returns using different or more frequently reporting periods than this rule requires.18- 125 C.M.R. ch. 304, § 2