Filing Dates for Sales & Use Tax Returns

The CDTFA assigns a filing frequency (quarterly prepay, quarterly, monthly, fiscal yearly, yearly) based on your reported sales tax or your anticipated taxable sales at the time of registration. Find your filing frequency below for your due dates.

For more information on due dates for prepayments and other filing instructions, please refer to form CDTFA 367, Filing Instructions for Sales and Use Tax Accounts.

Quarterly Prepay Reporting Basis

1st Quarter (January – March)

Reporting Periods and Due Dates grouped by quarters of the year.
Reporting Period Due Date
January prepayment February 24
February prepayment March 24
Filing period end date – March 31
Quarterly return April 30

2nd Quarter (April – June)

Reporting Periods and Due Dates grouped by quarters of the year.
Reporting Period Due Date
April prepayment May 24
May 1st thru June 15 prepayment June 24
Filing period end date – June 30
Quarterly return July 31

3rd Quarter (July – September)

Reporting Periods and Due Dates grouped by quarters of the year.
Reporting Period Due Date
July prepayment August 24
August prepayment September 24
Filing period end date – September 30
Quarterly return October 31

4th Quarter (October – December)

Reporting Periods and Due Dates grouped by quarters of the year.
Reporting Period Due Date
October prepayment November 24
November prepayment December 24
Filing period end date – December 31
Quarterly return January 31

Quarterly Reporting Basis

Quarterly Reporting.
Reporting Period Period End Date Due Date
January – March March 31 April 30
April – June June 30 July 31
July – September September 30 October 31
October – December December 31 January 31

Monthly Reporting Basis

Returns are due at the end of the month for the previous month. See the example below.

Monthly Reporting, returns due at the end of the month for the previous month.
Reporting Period Period End Date Due Date
Every Month (for example, June) Last day of current month (June 30) Last day of the following month (July 31)

Yearly Reporting Basis (For Sales Tax Accounts)

Yearly Reporting for Sales Tax Accounts.
Reporting Period Period End Date Due Date
January – December December 31 January 31

Yearly Reporting Basis (For Qualified Purchasers and Consumer Use Tax Accounts)

Yearly Reporting for Qualified Purchasers and Consumer Use Tax Accounts.
Reporting Period Period End Date Due Date
January – December December 31 April 15

If you are required to file on a yearly reporting basis and sell or discontinue operating your business, you are required to file a final tax return. It is important that you file the return and pay any taxes due on time to avoid penalty and interest charges.

A final return for an account reporting on a yearly basis covers the period from January 1 through the date the business is discontinued. The final return must be filed and the taxes paid according to the schedule shown below.

Final Tax Return Schedule.
If the business discontinues between: The due date of the final return is:
January – March April 30
April – June July 31
July – September October 31
October – December January 31

Fiscal Yearly Reporting Basis

Fiscal Yearly Reporting.
Reporting Period Period End Date Due Date
July – June June 30 July 31