Filing Dates for Sales & Use Tax Returns (includes Prepaid Mobile Telephony Services (MTS) Surcharge and Lumber Products Assessment)

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.

For more information on tax relief for businesses impacted by COVID-19, please visit COVID-19 State of Emergency.

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 you sell or discontinue operating your business, then 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.

If you are reporting use tax due on the purchase of a vehicle, vessel, or aircraft, please refer to the Tax Guide for Purchasers of Vehicles, Vessels, & Aircraft for more information on filing due dates.

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