Sales and Use Tax
Seller's Permit
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.
Small Business Assistance Center
The Small Business Assistance Center provides information that will help you start, run, or close your business.
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Tax and Fee Return Due Dates
The calendar below outlines important tax filing deadlines for businesses in California. It serves as a helpful tool to track due dates and ensure timely compliance.
| January 2025 |
| Due Date |
Type of Tax or Fee |
What is due? |
| 31 |
Lumber Product Assessment |
4th Quarter 2024 tax due |
| Motor Vehicle Fuel Pre-Collection |
December 2024 tax due |
| Prepaid Mobile Telephony Services |
4th Quarter 2024 tax due |
| 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 |
| February 2025 |
| Due Date |
Type of Tax or Fee |
What is due? |
| 24 |
Sales and Use Tax |
January 2025 prepayment due |
| 28 |
Motor Vehicle Fuel Pre-Collection |
January 2025 tax due |
| Sales and Use Tax |
January 2025 tax due |
| Use Tax |
January 2025 tax due |
| March 2025 |
| Due Date |
Type of Tax or Fee |
What is due? |
| 24 |
Sales and Use Tax |
February 2025 prepayment due |
| April 2025 |
| Due Date |
Type of Tax or Fee |
What is due? |
| 1 |
Motor Vehicle Fuel Pre-Collection |
February 2025 tax due |
| Sales and Use Tax |
February 2025 tax due |
| Use Tax |
February 2025 tax due |
| 15 |
Qualified Purchaser and Consumer Use Tax |
Calendar Year 2024 tax due |
| 30 |
Lumber Product Assessment |
1st Quarter 2025 tax due |
| Motor Vehicle Fuel Pre-Collection |
March 2025 tax due |
| Prepaid Mobile Telephony Services |
1st Quarter 2025 tax due |
| Sales and Use Tax |
March 2025 and 1st Quarter 2025 taxes due |
| Use Tax |
March 2025 and 1st Quarter 2025 taxes due |
| May 2025 |
| Due Date |
Type of Tax or Fee |
What is due? |
| 27 |
Sales and Use Tax |
April 2025 prepayment due |
| June 2025 |
| Due Date |
Type of Tax or Fee |
What is due? |
| 2 |
Motor Vehicle Fuel Pre-Collection |
April 2025 tax due |
| Sales and Use Tax |
April 2025 tax due |
| Use Tax |
April 2025 tax due |
| 24 |
Sales and Use Tax |
May/June 2025 prepayment due |
| 30 |
Motor Vehicle Fuel Pre-Collection |
May 2025 tax due |
| Sales and Use Tax |
May 2025 tax due |
| Use Tax |
May 2025 tax due |
| July 2025 |
| Due Date |
Type of Tax or Fee |
What is due? |
| 31 |
Lumber Product Assessment |
2nd Quarter 2025 |
| Motor Vehicle Fuel Pre-Collection |
June 2025 tax due |
| Prepaid Mobile Telephony Services |
2nd Quarter 2025 |
| Sales and Use Tax |
June 2025 and 2nd Quarter 2025, Fiscal Yearly taxes due |
| Use Tax |
June 2025 and 2nd Quarter 2025, Fiscal Yearly taxes due |
| August 2025 |
| Due Date |
Type of Tax or Fee |
What is due? |
| 25 |
Sales and Use Tax |
July 2025 prepayment due |
| September 2025 |
| Due Date |
Type of Tax or Fee |
What is due? |
| 2 |
Motor Vehicle Fuel Pre-Collection |
July 2025 tax due |
| Sales and Use Tax |
July 2025 tax due |
| Use Tax |
July 2025 tax due |
| 24 |
Sales and Use Tax |
August 2025 prepayment due |
| 30 |
Motor Vehicle Fuel Pre-Collection |
August 2025 tax due |
| Sales and Use Tax |
August 2025 tax due |
| Use Tax |
August 2025 tax due |
| October 2025 |
| Due Date |
Type of Tax or Fee |
What is due? |
| 31 |
Lumber Product Assessment |
3rd Quarter 2025 |
| Motor Vehicle Fuel Pre-Collection |
September 2025 tax due |
| Prepaid Mobile Telephony Services |
3rd Quarter 2025 |
| Sales and Use Tax |
September 2025 and 3rd Quarter 2025 |
| Use Tax |
September 2025 and 3rd Quarter 2025 |
| November 2025 |
| Due Date |
Type of Tax or Fee |
What is due? |
| 24 |
Sales and Use Tax |
October 2025 prepayment due |
| December 2025 |
| Due Date |
Type of Tax or Fee |
What is due? |
| 1 |
Motor Vehicle Fuel Pre-Collection |
October 2025 tax due |
| Sales and Use Tax |
October 2025 tax due |
| Use Tax |
October 2025 tax due |
| 24 |
Sales and Use Tax |
November 2025 prepayment due |
| 31 |
Motor Vehicle Fuel Pre-Collection |
November 2025 tax due |
| Sales and Use Tax |
November 2025 tax due |
| Use Tax |
November 2025 tax due |
| January 2026 |
| Due Date |
Type of Tax or Fee |
What is due? |
| 2 |
Lumber Product Assessment |
4th Quarter 2025 |
| Motor Vehicle Fuel Pre-Collection |
December 2025 tax due |
| Prepaid Mobile Telephony Services |
4th Quarter 2025 |
| Sales and Use Tax |
December 2025, 4th Quarter 2025, and Yearly 2025 taxes due |
| Use Tax |
December 2025, 4th Quarter 2025, and Yearly 2025 taxes due |
Note: Standard due dates are extended to the next business day when they fall on a weekend or state holiday.
