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CDTFA sales tax filing dates and frequency
Your sales tax calendar starts with the filing basis assigned to the account. Build the schedule from CDTFA’s instructions, then allow time to reconcile sales, deductions and payments before the return deadline.
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General information, not legal or tax advice.
Use the filing basis assigned to your account
CDTFA says sellers are instructed to file monthly, quarterly, quarterly prepay, fiscal annually or annually when obtaining a permit. Keep the assignment with the account records. Do not switch to a schedule that seems more convenient without confirming the account’s instructions.
Sources: CDTFA Publication 73, Your California Seller's Permit (January 2026)
Map ordinary monthly and quarterly deadlines
Monthly returns are due at the end of the following month. The ordinary quarterly deadlines are April 30, July 31, October 31 and January 31 for quarters ending March, June, September and December. Check the weekend and holiday rule before putting a calendar-year deadline on the task list.
Distinguish annual sales tax from annual use tax
CDTFA lists January 31 for calendar-year sales tax accounts and April 15 for qualified-purchaser and consumer use tax accounts. Fiscal-year accounts covering July through June are due July 31. The word annual alone is not enough to identify the correct filing date.
Add prepayments only when authorized
CDTFA describes prepayments for businesses averaging at least $17,000 in taxable monthly sales and says it provides written notice. It instructs businesses not to make prepayments without that authorization. Retain the notice and reconcile prepayments separately so the return reflects payments already made.
Sources: CDTFA Publication 73, Your California Seller's Permit (January 2026)
Allow for nonbusiness days and payment cutoffs
A deadline falling on a weekend or state holiday moves to the next business day. CDTFA’s calendar distinguishes the midnight Pacific cutoff for payments initiated on the due date from the 3 p.m. Pacific EFT cutoff. Confirm the payment method before relying on an end-of-day reminder.
File even when the period has no sales
CDTFA requires a return even when there are no sales or no tax due, and a missing reminder does not excuse filing. Keep the return confirmation in the close file so a quiet period is not mistaken for a completed reporting task.
Sources: CDTFA Publication 73, Your California Seller's Permit (January 2026)
Sources: CDTFA filing calendars
Continue with how to prepare and file a California sales tax return
Keep the sales tax calendar connected to your books
Tidwell helps reconcile sales tax records and prepare filings using your account’s assigned reporting schedule.