Filing and Payments for New Permit and License Holders
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How to File

If you hold a permit or license, you have to file a return and pay any taxes or fees you may owe. Depending on your type of business, California Department of Tax and Fee Administration (CDTFA) offers convenient online filing services. The online filing system offers 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, please go to Online Services.

You can find specific filing instructions for your tax program:

• Electronic Filing Sales and Use Tax Frequently Asked Questions (FAQ)
• Cigarette Electronic Filing (eFiling) Program Frequently Asked Questions (FAQ)
• International Fuel tax Agreement (IFTA) Frequently Asked Questions (FAQ)
• Motor Fuels Tax Electronic Filing Information Frequently Asked Questions (FAQ)

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.

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 please see Important Dates for Other Taxes & Fees for details.

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, please go to Online Services.

How to Pay

We offer a number of convenient payment methods for our tax and fee payers to apply toward 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 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's bank account by supplying your account number and bank routing 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