The State of California joined with 41 other states, two Territories and the District of Columbia in asking the Court to reject the physical presence test in support of today's result. The department is currently reviewing the court's opinion to determine next steps to support taxpayers.
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 BOE 367, Filing Instructions for Sales and Use Tax Accounts.
Quarterly Prepay Reporting Basis
1st Quarter (January - March)
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 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 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 Period
Due Date
October prepayment
November 24
November prepayment
December 24
Filing period end date – December 31
Quarterly return
January 31
Quarterly Reporting Basis
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.
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)
Reporting Period
Period End Date
Due Date
January - December
December 31
January 31
Yearly Reporting Basis (For Qualified Purchasers and Consumer Use Tax Accounts)
