---
title: Sales Tax Liability
description: What you owe each sales tax agency, by tax code.
url: "https://theasst.com/docs/sales-tax-liability/"
updated: "2026-10-06"
category: Reports
---

# Sales Tax Liability

The Sales Tax Liability report breaks down sales, taxable vs. non-taxable, and tax collected by [Sales Tax](https://theasst.com/docs/sales-tax/) code -- everything you need to file and pay each taxing agency.

![Sales Tax Liability Report grouped by tax code (AL, AR, FL, GA, LA, MS, NC, TN Sales Tax) with Total Sales, Non-Taxable Sales, Taxable Sales, Tax Rate, Tax Collected, and Sales Tax Payable columns](https://theasst.com/wp-content/uploads/2026/09/salestaxliab.webp)

## Options

Pick a **Date Range** (Last/This Month, Last/This Quarter, Last/This Year, or Custom), a **Payable As of** date, and **Accrual** or **Cash** basis.

## Reading It

Each tax code's row shows its rate, total sales, and how much is taxable vs. exempt. **Tax Collected** is what was actually charged; **Sales Tax Payable** is what's still owed as of the date you chose -- these can differ if some has already been remitted.

## The Columns

**Tax Code**, **Total Sales**, **Non-Taxable Sales**, **Taxable Sales**, **Tax Rate**, **Tax Collected**, and **Sales Tax Payable**. You can limit the report to one **Site**.

## Accrual and Cash

On **Accrual** basis, tax is counted when the invoice is issued. On **Cash** basis, it is counted when the client pays. Use whichever basis your state requires for filing.

## Drilling Down

Click a tax code to see the **Contributing Records**: each [invoice](https://theasst.com/docs/invoices/) with its **Date**, **Client**, **Invoice Subtotal**, **Taxable Share**, and **Tax**. The agency each code is paid to is set in [Sales Tax](https://theasst.com/docs/sales-tax/).