Seller’s Permit
Most retailers, even some occasional sellers of tangible goods or items, 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 Tax Forms and Publications
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The Small Business Assistance Center provides information that will help you start, run, or close your business.
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Tax and Fee Filing Due Dates
The calendar below outlines important tax filing deadlines for businesses in California.
- The column titled Type of Assessment, Surcharge, or Tax includes the lumber products assessment, prepaid mobile telephony services (MTS) surcharge, and sales and use tax which are reported on the Sales and Use Tax return.
- The column titled Prepayment Type includes the sales and use tax prepayments reported on the Sales and Use Tax return as well as sales tax prepayments for gasoline and gasohol (motor vehicle fuel), diesel, including dyed diesel, and aircraft jet fuel pre-collection which are reported on Schedule B of the Motor Vehicle Fuel (MVF) Pre-Collection return.
The standard filing due dates for sales and use tax accounts on a monthly, regular quarterly (including prepayments), yearly, and fiscal yearly basis can also be found in CDTFA-367-SUT, Filing Instructions For Sales And Use Tax Accounts On A Quarterly And Prepayment Filing Basis.
The standard filing due date for MVF Pre-Collection accounts is on or before the last day of the month following the period for which it relates which can also be found at Publication 82, Prepaid Sales Tax and Sales of Fuel.
Note: Standard due dates are extended to the next business day when they fall on a weekend or state holiday.
January 2026
| Due Date | Type of Assessment, Surcharge, or Tax | Prepayment Type | What is due? |
|---|---|---|---|
| January 31 (Extended to February 2) | Lumber Product Assessment Prepaid Mobile Telephony Services Sales and Use Tax Use Tax | Motor Vehicle Fuel Pre-Collection | The due date for returns is extended to the next business day because the regular due date falls on a weekend. Please refer to February 2, 2026. |
February 2026
| Due Date | Type of Assessment, Surcharge, or Tax | Prepayment Type | What is due? |
|---|---|---|---|
| February 2 | Lumber Product Assessment Prepaid Mobile Telephone Services | 4th Quarter 2025 tax due | |
| Motor Vehicle Fuel Pre-Collection | Monthly December 2025 tax due | ||
| Sales and Use Tax Use Tax | Monthly December 2025, 4th Quarter 2025, and Yearly 2025 taxes due | ||
| February 24 | Sales and Use Tax Prepayment | January 2026 prepayment due | |
| February 28 (Extended to March 2) | Sales and Use Tax Use Tax | Motor Vehicle Fuel Pre-Collection | The due date for returns is extended to the next business day because it falls on a weekend. Please refer to March 2, 2026. |
March 2026
| Due Date | Type of Assessment, Surcharge, or Tax | Prepayment Type | What is due? |
|---|---|---|---|
| March 2 | Sales and Use Tax Use Tax | Motor Vehicle Fuel Pre-Collection | Monthly January 2026 tax due |
| March 24 | Sales and Use Tax Prepayment | February 2026 prepayment due | |
| March 31 (Extended to April 1) | Sales and Use Tax Use Tax | Motor Vehicle Fuel Pre-Collection | The due date for returns is extended to the next business day because the regular due date falls on a state holiday (Cesar Chavez Day). Please refer to April 1, 2026. |
April 2026
| Due Date | Type of Assessment, Surcharge, or Tax | Prepayment Type | What is due? |
|---|---|---|---|
| April 1 | Sales and Use Tax Use Tax | Motor Vehicle Fuel Pre-Collection | Monthly February 2026 tax due |
| April 15 | Qualified Purchaser and Consumer Use Tax | Calendar Year 2025 tax due | |
| April 30 | Lumber Product Assessment Prepaid Mobile Telephony Services | 1st Quarter 2026 tax due | |
| Motor Vehicle Fuel Pre-Collection | Monthly March 2026 tax due | ||
| Sales and Use Tax Use Tax | Monthly March 2026 and 1st Quarter 2026 taxes due |
May 2026
| Due Date | Type of Assessment, Surcharge, or Tax | Prepayment Type | What is due? |
|---|---|---|---|
| May 24 (Extended to May 26) | Sales and Use Tax Prepayment | The due date for prepayment is extended to the next business day because the regular due date falls on a weekend and there is a state holiday (Memorial Day) on the following Monday. Please refer to May 26, 2026. | |
| May 26 | Sales and Use Tax Prepayment | April 2026 prepayment due | |
| May 31 (Extended to June 1) | Sales and Use Tax Use Tax | Motor Vehicle Fuel Pre-Collection | The due date for returns is extended to the next business day because the regular due date falls on a weekend. Please refer to June 1, 2026. |
June 2026
| Due Date | Type of Assessment, Surcharge, or Tax | Prepayment Type | What is due? |
|---|---|---|---|
| June 1 | Sales and Use Tax Use Tax | Motor Vehicle Fuel Pre-Collection | Monthly April 2026 tax due |
| June 24 | Sales and Use Tax Prepayment | May/June (May 1st through June 15th) 2026 tax due | |
| June 30 | Sales and Use Tax Use Tax | Motor Vehicle Fuel Pre-Collection | Monthly May 2026 tax due |
July 2026
| Due Date | Type of Assessment, Surcharge, or Tax | Prepayment Type | What is due? |
|---|---|---|---|
| July 31 | Lumber Product Assessment Prepaid Mobile Telephony Services | 2nd Quarter 2026 tax due | |
| Motor Vehicle Fuel Pre-Collection | Monthly June 2026 tax due | ||
| Sales and Use Tax Use Tax | Monthly June 2026, 2nd Quarter 2026, and Fiscal Yearly taxes due |
August 2026
| Due Date | Type of Assessment, Surcharge, or Tax | Prepayment Type | What is due? |
|---|---|---|---|
| August 24 | Sales and Use Tax Prepayment | July 2026 prepayment due | |
| August 31 | Sales and Use Tax Use Tax | Motor Vehicle Fuel Pre-Collection | Monthly July 2026 tax due |
September 2026
| Due Date | Type of Assessment, Surcharge, or Tax | Prepayment Type | What is due? |
|---|---|---|---|
| September 24 | Sales and Use Tax Prepayment | August 2026 prepayment due | |
| September 30 | Sales and Use Tax Use Tax | Motor Vehicle Fuel Pre-Collection | Monthly August 2026 tax due |
October 2026
| Due Date | Type of Assessment, Surcharge, or Tax | Prepayment Type | What is due? |
|---|---|---|---|
| October 31 (Extended to November 2) | Lumber Product Assessment Prepaid Mobile Telephony Services Sales and Use Tax Use Tax | Motor Vehicle Fuel Pre-Collection | The due date for returns is extended to the next business day because the due date falls on a weekend. Please refer to November 2, 2026. |
November 2026
| Due Date | Type of Assessment, Surcharge, or Tax | Prepayment Type | What is due? |
|---|---|---|---|
| November 2 | Lumber Product Assessment Prepaid Mobile Telephony Services | 3rd Quarter 2026 tax due | |
| Motor Vehicle Fuel Pre-Collection | Monthly September 2026 tax due | ||
| Sales and Use Tax Use Tax | Monthly September 2026 and 3rd Quarter 2026 taxes due | ||
| November 24 | Sales and Use Tax Prepayment | October 2026 prepayment due | |
| November 30 | Sales and Use Tax Use Tax | Motor Vehicle Fuel Pre-Collection | Monthly October 2026 tax due |
December 2026
| Due Date | Type of Assessment, Surcharge, or Tax | Prepayment Type | What is due? |
|---|---|---|---|
| December 24 | Sales and Use Tax prepayment | November 2026 prepayment due | |
| December 31 | Sales and Use Tax Use Tax | Motor Vehicle Fuel Pre-Collection | Monthly November 2026 tax due |
January 2027
| Due Date | Type of Assessment, Surcharge, or Tax | Prepayment Type | What is due? |
|---|---|---|---|
| January 31, 2027 (Extended to February 1) | Lumber Product Assessment Prepaid Mobile Telephony Services Sales and Use Tax Use Tax | Motor Vehicle Fuel Pre-Collection | The due date for returns is extended to the next business day because the due date falls on a weekend. Please refer to February 1, 2027. |
February 2027
| Due Date | Type of Assessment, Surcharge, or Tax | Prepayment Type | What is due? |
|---|---|---|---|
| February 1, 2027 | Lumber Product Assessment Prepaid Mobile Telephony Services | 4th Quarter 2026 tax due | |
| Motor Vehicle Fuel Pre-Collection | Monthly December 2026 tax due | ||
| Sales and Use Tax Use Tax | Monthly December 2026, 4th Quarter 2026, and Yearly 2026 taxes due |