California seller's permit holders must file a sales and use tax return for every reporting period, even with no sales. CDTFA assigns a monthly, quarterly, quarterly prepay or annual basis. Returns and payments are generally due the last day of the month after the period ends, and late filing or payment can add a 10% penalty plus interest.
Sources: CDTFA Publication 73, Your California Seller's Permit · Revenue and Taxation Code §6591 (CDTFA law guide)
We prepare and file monthly, quarterly and annual CDTFA sales and use tax returns for California businesses. We also catch up missed periods and respond when CDTFA has estimated a bill. Co-Founder Shawn Zali spent more than seven years at the CDTFA as an auditor, so we prepare each return with the records behind it in mind.
Two quick questions. Our team will call you within one business day.
Tell us your filing basis, which periods are open or late, and any CDTFA notices or bills you've received. We explain the next steps and the dates that matter.
You authorize us with the CDTFA (form CDTFA-392 or an online request through CDTFA's online services) so we can see your filing history and talk to CDTFA about your account.
We tie reported sales to your sales records, document the deductions you claim, report use tax on taxable purchases and file each monthly, quarterly or annual return. Then we keep your future due dates on a calendar.
| Topic | What CDTFA says | Source |
|---|---|---|
| Filing basis | CDTFA assigns a reporting basis: monthly, quarterly, quarterly prepay, fiscal annual or annual. | Pub 73 |
| Due date | Generally the last day of the month after the reporting period closes. A June 30 quarter is due July 31. A due date on a Saturday, Sunday or legal holiday moves to the next business day. | Pub 73 |
| No sales in a period | You still file a return. Not receiving a return or reminder from CDTFA doesn't excuse filing. | Pub 73 |
| Prepayments | Required if your average monthly taxable sales are $17,000 or more. CDTFA notifies you in writing. | Pub 73 |
| Electronic payment | Required if your average monthly tax is $10,000 or more. | Pub 73 |
| Late return or payment | A 10% penalty for late payment and a 10% penalty for a late return, capped at 10% of the tax for any one return, plus interest. | RTC §6591, Pub 73 |
| Extension | You can ask for an extension of up to one month. Interest still applies, but no penalty if the extension is granted and you pay within it. | Pub 73 |
| Use tax on purchases | Permit holders report use tax on taxable business purchases on their sales and use tax return. | Pub 73 |
You need a seller's permit if you're engaged in business in California and sell or lease merchandise that's ordinarily subject to sales tax. Wholesalers and retailers both apply. CDTFA doesn't charge for the permit but may require a security deposit in some cases.
Incorporating, forming an LLC or partnership, or adding or dropping a partner is a change in ownership that must be reported to CDTFA. Until it is, prior owners can stay liable for the business's taxes.
Notify CDTFA online or on form CDTFA-65 when you stop selling or sell the business. File a final return that includes sales of fixtures and equipment, and keep records for four years after closing.
A buyer can be held liable for the seller's unpaid sales tax unless a tax clearance is obtained. Ask the seller for one before you close.
Sources: Pub 73 · Pub 74, Closing Out Your Account
Tax Resolution Plus is a private firm. We work for you and deal with CDTFA as your authorized representative, not as part of the agency.
Generally on the last day of the month after your reporting period ends. For a quarter that ends June 30, the return and payment are due July 31. If the due date falls on a Saturday, Sunday or legal holiday, it moves to the next business day. CDTFA assigns your filing basis.
Yes. CDTFA says you must file a return for every reporting period, even if you had no sales or don't owe tax. Not receiving a return or reminder from CDTFA doesn't excuse you from filing on time.
CDTFA sends reminders, then a statement of the proposed amount, then a bill for the amount it determines you owe. It may also revoke your seller's permit. For periods with no return filed, CDTFA generally has eight years to assess tax instead of three.
The law sets a 10% penalty for paying late and a 10% penalty for filing late, but the total for any one return is capped at 10% of the tax. Interest is added from the due date. You can request relief from penalty or interest through CDTFA's online services.
Notify CDTFA through its online services or on form CDTFA-65. File a final return that reports all sales, including sales of fixtures and equipment, and pay what's owed. Keep your records for four years after the account is closed.
Tell us which periods are open. We'll explain your options and next steps in plain language.
Free 30-minute consultation. No obligation.
Reviewed by Shawn Zali, Co-Founder, former CDTFA auditor (7+ years) · Last updated: October 27, 2026
Tax Resolution Plus Inc. is a private tax resolution firm. We are not affiliated with the CDTFA, the IRS or any government agency. This page is general information, not tax advice for your situation. Results vary based on each taxpayer's circumstances.