California Offers Tax Relief to Businesses Impacted by Los Angeles Wildfires

What You Need to Know: In response to the recent wildfires, the state has extended the January 31, 2025, sales and use tax filing deadline for Los Angeles County taxpayers until April 30, 2025.

Sacramento — Governor Newsom today announced that the California Department of Tax and Fee Administration (CDTFA) has automatically extended the tax filing deadline for three months for tax payers within Los Angeles County.

What Governor Newsom Said: "California is taking every action possible to support businesses that are the life blood of this great state. We are strong because of the diversity of our businesses and we stand by them, doing all that we can to help them survive this unimaginable tragedy and ultimately to rebuild," said Governor Gavin Newsom.

CDTFA will also continue to offer relief and extensions to those impacted beyond Los Angeles County based upon request. In addition to extra time to file, the state can provide relief from interest and penalties and create flexible payment plans for businesses.

"We have the operational building blocks in place to make sure government is there for all Californians. We care deeply about everyone affected, and we're making sure that our business foundation remains strong and vibrant," said Government Operations Agency Secretary Amy Tong.

"The loss resulting from these fires is devastating for business owners who have invested so much and worked so hard to succeed. Beyond the automatic extension, we encourage taxpayers who need help with any CDTFA program to reach out to us. Our team members are here to help taxpayers navigate their way to recovery," said CDTFA Director Nick Maduros.

CDTFA's disaster relief includes:

• Extensions to file returns: CDTFA returns and payments due on or before January 31, 2025, are automatically extended for Los Angeles County taxpayers whose last return was for less than $1 million in tax. This includes sales and use tax, as well as most other programs administered by CDTFA. A list of all tax programs included in this extension.
• Additional relief from interest and penalties: Impacted business owners not subject to the automatic extension or who require additional relief are encouraged to contact CDTFA for assistance.
• Copies of CDTFA tax records: Taxpayers who need to obtain copies of CDTFA tax records can receive replacements free of charge.
• Help with updating account information: This could include changing an address, opening or closing a business location, or obtaining a copy of a seller's permit or CDTFA-issued license.

The automatic extensions for sales and use tax returns and payments to April 30, 2025, are eligible to those taxpayers who owed less than $1 million in sales and use tax on their 2024 third quarter returns.

Used automobile dealers required to pay sales and use tax directly to the Department of Motor Vehicles along with vehicle registration will continue to pay DMV, but the three-month extension applies to sales and use tax on non-vehicle sales.

Annual licensing fees under the Cigarette and Tobacco Products Licensing Act and returns due under the International Fuel Tax Agreement are not extended.

Taxpayers seeking assistance beyond the relief outlined above are encouraged to contact CDTFA. Information on how to ask for help is available on CDTFA's State of Emergency Tax Relief webpage. Information regarding relief is also available in various languages online, via videos in English and Spanish, and on CDTFA's Online Services webpage.

CDTFA's Customer Service Center is ready to assist those affected by the wildfires; contact CDTFA toll-free at 1-800-400-7115 (TTY:711), Monday through Friday from 7:30 a.m. to 5 p.m. (Pacific time), except on state holidays.

The California Department of Tax and Fee Administration (CDTFA) administers California's sales and use, fuel, tobacco, alcohol, cannabis taxes, and other taxes and fees that fund specific state programs. CDTFA-administered programs accounted for more than $96.2 billion last fiscal year, supporting essential local services such as transportation, public safety and health, libraries, schools, social services, and natural resource management programs through the distribution of tax dollars going directly to local communities.