Sales and Use Tax
Most retailers, even some occasional sellers of tangible goods, are required to register to collect sales or use tax in California. CDTFA issues seller’s permits to business owners and allows them to collect tax from customers, file returns, and pay sales taxes to the state.
- Get a Seller’s Permit
- Resale Certificates
- What Is Taxable?
- District Taxes and Rates
- Sales and Use Forms and Publications
Small Business Assistance Center
The Small Business Assistance Center provides information that will help you start, run, or close your business.
Quick Links
- Online Filing Information
- Seminars and Classes
- Interest Rates for Sales and Use Tax
- Interest Calculator
| January 2024 |
| Date | Type of Tax or Fee | What is due? |
| 2 | Motor Vehicle Fuel Pre-Collection | November 2023 tax due |
| Sales and Use Tax | November 2023 tax due |
| Use Tax | November 2023 tax due |
| 31 | Lumber Product Assessment | 4th Quarter 2023 tax due |
| Motor Vehicle Fuel Pre-Collection | December 2023 tax due |
| Prepaid Mobile Telephony Services | 4th Quarter 2023 tax due |
| Sales and Use Tax | December 2023, 4th Quarter 2023, and Yearly 2023 taxes due |
| Use Tax | December 2023, 4th Quarter 2023, and Yearly 2023 taxes due |
| February 2024 |
| Date | Type of Tax or Fee | What is due? |
| 26 | Sales and Use Tax | January 2024 prepayment due |
| 29 | Motor Vehicle Fuel Pre-Collection | January 2024 tax due |
| Sales and Use Tax | January 2024 tax due |
| Use Tax | January 2024 tax due |
| March 2024 |
| Date | Type of Tax or Fee | What is due? |
| 25 | Sales and Use Tax | February 2024 prepayment due |
| April 2024 |
| Date | Type of Tax or Fee | What is due? |
| 2 | Motor Vehicle Fuel Pre-Collection | February 2024 tax due |
| Sales and Use Tax | February 2024 tax due |
| Use Tax | February 2024 tax due |
| 15 | Qualified Purchaser and Consumer Use Tax | Calendar Year 2023 tax due |
| 30 | Lumber Product Assessment | 1st Quarter 2024 tax due |
| Motor Vehicle Fuel Pre-Collection | March 2024 tax due |
| Prepaid Mobile Telephony Services | 1st Quarter 2024 tax due |
| Sales and Use Tax | March 2024 and 1st Quarter 2024 taxes due |
| Use Tax | March 2024 and 1st Quarter 2024 taxes due |
| May 2024 |
| Date | Type of Tax or Fee | What is due? |
| 24 | Sales and Use Tax | April 2024 prepayment due |
| 31 | Motor Vehicle Fuel Pre-Collection | April 2024 tax due |
| Sales and Use Tax | April 2024 tax due |
| Use Tax | April 2024 tax due |
| June 2024 |
| Date | Type of Tax or Fee | What is due? |
| 24 | Sales and Use Tax | May/June 2024 prepayment due |
| July 2024 |
| Date | Type of Tax or Fee | What is due? |
| 1 | Motor Vehicle Fuel Pre-Collection | May 2024 tax due |
| Sales and Use Tax | May 2024 tax due |
| Use Tax | May 2024 tax due |
| 31 | Lumber Product Assessment | 2nd Quarter 2024 |
| Motor Vehicle Fuel Pre-Collection | June 2024 tax due |
| Prepaid Mobile Telephony Services | 2nd Quarter 2024 |
| Sales and Use Tax | June 2024 and 2nd Quarter 2024, Fiscal Yearly taxes due |
| Use Tax | June 2024 and 2nd Quarter 2024, Fiscal Yearly taxes due |
| August 2024 |
| Date | Type of Tax or Fee | What is due? |
| 26 | Sales and Use Tax | July 2024 prepayment due |
| September 2024 |
| Date | Type of Tax or Fee | What is due? |
| 3 | Motor Vehicle Fuel Pre-Collection | July 2024 tax due |
| Sales and Use Tax | July 2024 tax due |
| Use Tax | July 2024 tax due |
| 24 | Sales and Use Tax | August 2024 prepayment due |
| 30 | Motor Vehicle Fuel Pre-Collection | August 2024 tax due |
| Sales and Use Tax | August 2024 tax due |
| Use Tax | August 2024 tax due |
| October 2024 |
| Date | Type of Tax or Fee | What is due? |
| 31 | Lumber Product Assessment | 3rd Quarter 2024 |
| Motor Vehicle Fuel Pre-Collection | September 2024 tax due |
| Prepaid Mobile Telephony Services | 3rd Quarter 2024 |
| Sales and Use Tax | September 2024 and 3rd Quarter 2024 |
| Use Tax | September 2024 and 3rd Quarter 2024 |
| December 2024 |
| Date | Type of Tax or Fee | What is due? |
| 2 | Motor Vehicle Fuel Pre-Collection | October 2024 tax due |
| Sales and Use Tax | October 2024 tax due |
| Use Tax | October 2024 tax due |
| 24 | Sales and Use Tax | November 2024 prepayment due |
| 31 | Motor Vehicle Fuel Pre-Collection | November 2024 tax due |
| Sales and Use Tax | November 2024 tax due |
| Use Tax | November 2024 tax due |
| January 2025 |
| Date | Type of Tax or Fee | What is due? |
| 31 | Lumber Product Assessment | 4th Quarter 2024 |
| Motor Vehicle Fuel Pre-Collection | December 2024 tax due |
| Prepaid Mobile Telephony Services | 4th Quarter 2024 |
| Sales and Use Tax | December 2024, 4th Quarter 2024, and Yearly 2024 taxes due |
| Use Tax | December 2024, 4th Quarter 2024, and Yearly 2024 taxes due |
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