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.

Quick Links

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 Yearly 2024 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
November 2024
Date Type of Tax or Fee What is due?
25 Sales and Use Tax October 2024 prepayment due
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