Filing Dates for Sales & Use Tax Returns

The BOE assigns a filing frequency (quarterly prepay, quarterly, monthly, fiscal yearly, yearly) based on your reported sales tax or your anticipated taxable sales at the time of registration. Find your filing frequency below for your due dates.

For more information on due dates for prepayments and other filing instructions, please refer to form BOE 367, Filing Instructions for Sales and Use Tax Accounts.

If the due date falls on a weekend or state holiday, the due date is extended to the next business day.

Quarterly Prepay Reporting Basis

Quarterly Prepay Reporting Basis
Reporting Period Due Date
1st Quarter (January - March)
January prepayment February 24
February prepayment March 24
Quarterly return April 30
2nd Quarter (April - June)
April prepayment May 24
May 1st thru June 15 prepayment June 24
Quarterly return July 31
3rd Quarter (July - September)
July prepayment August 24
August prepayment September 24
Quarterly return October 31
4th Quarter (October - December)
October prepayment November 24
November prepayment December 24
Quarterly return January 31

Quarterly Reporting Basis

Reporting Period Due Date
January - March April 30
April - June July 31
July - September October 31
October - December January 31

Monthly Reporting Basis

Returns are due at the end of the month for the previous month. See the example below.

Reporting Period Due Date
Every Month (for example, June) Last day of the following month (July 31)

Yearly Reporting Basis (For Sales Tax Accounts)

Reporting Period Due Date
January - December January 31

Yearly Reporting Basis (For Qualified Purchasers and Consumer Use Tax Accounts)

Reporting Period Due Date
January - December April 15

Fiscal Yearly Reporting Basis

Reporting Period Due Date
July - June July 31