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 BOE 367, Filing Instructions for Sales and Use Tax Accounts.

Quarterly Prepay Reporting Basis

1st Quarter (January - March)

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 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 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 Period Due Date
October prepayment November 24
November prepayment December 24
Filing period end date – December 31
Quarterly return January 31

Quarterly Reporting Basis

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.

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)

Reporting Period Period End Date Due Date
January - December December 31 January 31

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

Reporting Period Period End Date Due Date
January - December December 31 April 15

Fiscal Yearly Reporting Basis

Reporting Period Period End Date Due Date
July - June June 30 July 31