California sales tax due dates follow one rule with a few variations: your return is due on the last day of the month after your reporting period ends. If that day falls on a weekend or a California state holiday, the deadline moves to the next business day.1California Department of Tax and Fee Administration. Filing Dates for Sales and Use Tax Returns The exact dates you need to mark depend on whether the California Department of Tax and Fee Administration (CDTFA) has placed you on a quarterly, monthly, or annual schedule, and whether your sales volume is high enough to require mid-quarter prepayments.
Quarterly Return Due Dates
Most California sellers file quarterly. Each quarterly return covers a three-month period and is due at the end of the following month:1California Department of Tax and Fee Administration. Filing Dates for Sales and Use Tax Returns
- Q1 (January through March): due April 30
- Q2 (April through June): due July 31
- Q3 (July through September): due October 31
- Q4 (October through December): due January 31
New businesses are typically started on this schedule when they register for a seller’s permit.
Monthly Return Due Dates
If the CDTFA has moved you to monthly filing because of higher tax volume, each return covers a single calendar month and is due on the last day of the next month. A June period is due July 31. An October period is due November 30.1California Department of Tax and Fee Administration. Filing Dates for Sales and Use Tax Returns The same weekend and holiday shift applies.
Annual Return Due Date
Very small sellers may be placed on a yearly schedule. The return covers the full calendar year, January through December, and is due January 31 of the following year.1California Department of Tax and Fee Administration. Filing Dates for Sales and Use Tax Returns
Prepayment Due Dates for High-Volume Sellers
If your estimated tax liability averages $17,000 or more per month, the CDTFA will notify you in writing that you owe advance prepayments during each quarter.2California Department of Tax and Fee Administration. Sales and Use Tax Law – Section 6471 The quarterly return is still due at the end of the month after quarter-end, but two additional payments come due inside the quarter. Each prepayment must equal at least 90% of your actual tax liability for the month it covers, and each is due by the 24th of the following month.3California Department of Tax and Fee Administration. Online Services – Return Prepayments
For the first, third, and fourth quarters, the prepayments cover the first two months of the quarter:3California Department of Tax and Fee Administration. Online Services – Return Prepayments
- Q1: January prepayment due February 24; February prepayment due March 24
- Q3: July prepayment due August 24; August prepayment due September 24
- Q4: October prepayment due November 24; November prepayment due December 24
The second quarter is structured a little differently. The April prepayment is due by May 24, and the second prepayment covers May 1 through June 15 and is due by June 24.3California Department of Tax and Fee Administration. Online Services – Return Prepayments When you file the quarterly return, you reconcile total tax owed against the prepayments already made and pay any remaining balance. If a particular month had no taxable transactions, no prepayment is required for that month, though the CDTFA may ask you to explain the gap.
Zero-Dollar Returns Still Have To Be Filed
A return is required for every reporting period on your assigned schedule, even one where you had no sales and owe nothing. Skipping a filing because there was nothing to remit is one of the most common mistakes new sellers make, and it triggers the same late-filing consequences as missing a return with tax owed.1California Department of Tax and Fee Administration. Filing Dates for Sales and Use Tax Returns
What Missing a Due Date Costs
A late return or late payment generally triggers a penalty of 10% of the tax owed for the period. If you both file and pay late, the combined penalty is still capped at 10% rather than stacking to 20%. Interest starts accruing on the unpaid amount from the original due date and continues until the balance is paid in full.
Missed prepayments carry a separate 6% penalty on the late prepayment amount. Intentional underreporting or evasion can bring a fraud penalty of 25% to 40% of the understated tax.
There is also an electronic-payment penalty that catches sellers off guard. If your average monthly sales and use tax liability is $10,000 or more over a 12-month period, electronic funds transfer (EFT) is mandatory. Paying by check when EFT is required triggers a penalty of 10% of the tax due on regular monthly and quarterly returns, or 6% on prepayment amounts.4California Department of Tax and Fee Administration. Electronic Funds Transfer (EFT) – Frequently Asked Questions (FAQs) – Section: EFT Basics Sellers below the $10,000 threshold can pay by check or use EFT voluntarily.
One practical note about payment timing: with ACH Debit you can schedule a payment through the CDTFA portal for any date up to the due date, but with ACH Credit the funds must actually land in the state’s account by the due date, not simply be initiated that day.
How the CDTFA Decides Which Schedule You’re On
You don’t choose your filing frequency. When you register for a seller’s permit, the CDTFA assigns you to a quarterly, monthly, or annual schedule based on your estimated or actual tax liability.5California Department of Tax and Fee Administration. CDTFA – CA Department of Tax and Fee Administration Higher volumes push you toward monthly filing; very low volumes may qualify for annual filing. If your liability grows or shrinks enough to warrant a change, the CDTFA will move you to a new frequency and notify you in writing. Until that notice arrives, keep filing on your current schedule, and check any correspondence from the CDTFA carefully, because a frequency change resets the calendar you need to plan around.