Tax Guide for New Permit and License Holders
Filing and Payments

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How to File

If you hold a permit or license, you must file returns and pay any taxes or fees you may owe. Depending on your type of business, the California Department of Tax and Fee Administration (CDTFA) offers convenient online filing services with helpful information to guide you through the process. It's secure, easy to use, and the calculations are done for you.

To learn more about filing online, see Online Services.

You can find specific filing instructions for your tax program:

When to File

When you have a permit or license with us, we will inform you when to file your return. Depending on the type of permit or license you have obtained, the return due dates will vary.

Sales and Use Tax

When you registered, you were assigned a reporting basis:

  • Quarterly
  • Quarterly Prepay
  • Monthly
  • Yearly
  • Fiscal Yearly

Make sure you file on time, even if you can't pay. Find your due dates at Filing Dates for Sales & Use Tax Returns.

If you don't know your filing basis, please call us at the phone number provided on the resources tab.

Other Taxes and Fees

For other tax and fee accounts, the filing dates will vary depending on each program. For filing dates for other tax and fee accounts, see Important Dates for Other Taxes & Fees.

Before You File

You should gather all the information that you will need:

  • Account number
  • Sales transactions and deduction information for the reporting period
  • Purchase information (to make use tax payments)
  • Bank account information or credit card number

To learn more about filing online, see Online Services.

How to Pay

We offer several convenient payment methods for our tax and fee payers to pay current and past due liabilities.

Usually, when you file a return, you may also make a payment at the same time. You may pay directly from your bank account, with a credit card, check, or money order. Depending on your business operations, you may be required to make a payment through an Electronic Funds Transfer (EFT).

  • Pay Direct from Your Bank Account—You can authorize CDTFA to have the funds transferred directly from your checking or savings account to CDTFA by supplying your bank routing number and account number.
  • Credit Card Payments—We accept American Express, Discover, MasterCard, and Visa. A service fee of 2.3% of the transaction amount will be charged by the credit card processing vendor. This service fee is retained by the vendor and is not revenue to CDTFA.
  • Electronic Funds Transfer (EFT)—This is a method for financial institutions to transfer funds from one account to another, eliminating the use of paper checks. It is required by law if your average monthly sales tax payments over a 12-month period are of $10,000 or more ($20,000 or more for special tax and fee programs). You can also make payments by EFT on a voluntary basis.
  • Check or Money Order—A check or money order can be made payable to the California Department of Tax and Fee Administration and mailed to:

    California Department of Tax and Fee Administration
    PO Box 942879
    Sacramento, CA 94279-7072

Due Dates for Filing or Payment

Filing a Return

You must file your tax return and pay the tax by the due date. If the due date falls on a Saturday, Sunday, or state holiday, your return and payment will be considered on time if you file a return and pay the tax the next business day.

Mailing Returns or Payments

Tax returns and payments mailed to us must be postmarked on or before the due date to be considered on time. If the due date falls on a Saturday, Sunday, or state holiday, returns postmarked by the next business day are considered on time. If you use a commercial delivery service rather than the U.S. Postal Service, you must retain poof of when the return or payment was sent.

Credit Card Payments

Your credit card payment must be completed before midnight (Pacific time) on the due date for the reporting period to be considered on time. If your account requires payment by Electronic Funds Transfer (EFT), a penalty will apply if you pay by credit or debit card. These methods are not considered EFT payments.

EFT Payments

If you pay your taxes by EFT, your payment must settle into our bank account by the first banking day following the tax due date. Depending on how you submit your EFT payment to us, there is a cutoff time for completing your transaction to ensure your payment is on time.

  • ACH Debit—If you submit your payment using our Online Services on the due date, you must complete your transaction by 3:00 p.m. (Pacific time) to ensure your funds settle into the state's bank account by the first banking day following the tax due date.
  • Third Party Vendor—If you submit your payment through the state's third-party payment processor, Fiserv, Inc. dba First Data Merchant Services LLC, on the due date, you must complete your transaction by 3:00 p.m. (Pacific time) and select the first banking day following the due date as your debit date.
  • ACH Credit—You must contact your financial institution to determine when to initiate your payment so that your payment settles into the state's bank account by the first banking day following the due date.