Qualified Purchaser Program
File a Return

  • Once you are registered, you can file returns electronically using our Online Services.
  • We will send you a registration letter with your account number and security code that will allow you to file your use tax returns online.
  • If you did not receive or cannot locate your registration letter with the security code and account number, either call your local CDTFA office for assistance, or contact our Customer Service Center at 1-800-400-7115 (CRS:711). Customer service representatives are available Monday through Friday, 7:30 a.m. to 5:00 p.m. Pacific time, except on state holidays.
  • To learn how to file online, please visit the following pages on our website:

Due Dates of Returns

Use tax is due on or before April 15 for the preceding year's use tax purchases. If the due date falls on a Saturday, Sunday, or legal holiday, returns are due the following business day.

Closed Business

If you are a registered qualified purchaser and your business has closed, you still need to file a return for the periods in which your business operated. Once you file your returns, please submit CDTFA-345-QP-Web, Qualified Purchaser Registration Update, to your local CDTFA office to notify us that your business has closed.

Filing Returns and Reporting Zero Purchases Subject to Use Tax for Three Consecutive Years

We will automatically close your account after you have filed for three consecutive years and have not reported any purchases subject to use tax. If we close your account, you will receive a notice of closeout. However, if you later meet the threshold of $10,000 of purchases subject to use tax (excluding vehicles, vessels, or aircraft) from January 1, 2024, through December 31, 2028, or the $100,000 of gross receipts on and after January 1, 2029, provided by R&TC section 6225, you must re-register with us.

Penalties and Interest

We will apply a penalty equal to 10 percent of the tax due on returns filed after the due date of the return. Interest will also be applied at the statutory rate. We may grant relief of penalty charges, but not interest, if it is determined that a person did not file a timely return or payment due to reasonable cause and circumstances beyond the person's control. A Request for Relief from Penalty may be submitted using the Relief Requests service.

If an electronic tax payment associated with filing a return is late by only one business day, you may be eligible to have the interest associated with the late payment reduced.

Interest accrues on any unpaid tax balance after the due date of the return. Interest may only be relieved if the delay in paying the tax was due to an unreasonable error or delay on the part of our team members (R&TC section 6593.5). To stop interest from accruing, you will need to file your use tax return and pay the total tax due.

For more information on interest and penalties, please refer to publication 75, Interest and Penalties.

Reporting Use Tax on Franchise Tax Board (FTB) Returns

As a Qualified Purchaser, if you previously reported your business-related purchases subject to use tax on your FTB income tax returns, you will now be required to register with us and report your business purchases subject to use tax on a use tax return. You must file use tax returns with us for the years in which you are required to file, even if you have already reported use tax on your FTB income tax returns for those years. Please see the Qualifications page to determine if you meet the conditions of a qualified purchaser.

However, you should continue to report use tax on any purchases for personal use on your FTB return.

When you file your use tax returns:

  • You may claim the amount of tax you reported on your FTB income tax returns on the same line that allows you to claim the amount of tax imposed by other states.
  • Do not file an amended income tax return with FTB.
  • If you overpaid your use tax on your FTB income tax return, you will need to file CDTFA-101, Claim for Refund or Credit, with us.

Claim For Refund

If you overpaid your use tax liability, you may file a claim for refund with us. You may file a claim for refund using CDTFA's online services. Please see publication 117, Filing a Claim for Refund, for more information.

You may also file a claim for refund using CDTFA-101, Claim for Refund or Credit, and mail it to the address below:

California Department of Tax and Fee Administration
Refund Section MIC: 39
PO Box 942879
Sacramento, CA 94279-0039