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 |
| February 24 |
| March 24 |
| April 30 |
| May 24 |
| June 24 |
| July 31 |
| August 24 |
| September 24 |
| October 31 |
| November 24 |
| December 24 |
| January 31 |
Quarterly Reporting Basis
| Reporting Period |
Due Date |
| April 30 |
| July 31 |
| October 31 |
| 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 |
| Last day of the following month (July 31) |
Yearly Reporting Basis (For Sales Tax Accounts)
| Reporting Period |
Due Date |
| January 31 |
Yearly Reporting Basis (For Qualified Purchasers and Consumer Use Tax Accounts)
| Reporting Period |
Due Date |
| April 15 |
Fiscal Yearly Reporting Basis
| Reporting Period |
Due Date |
| July 31 |
