If your business paid more California sales or use tax than it owed, you can ask CDTFA for the difference with a claim for refund. File online, on form CDTFA-101 or by letter, stating the reasons, amount and periods. The deadline is generally the latest of three years from the return's due date or six months from the overpayment.
Sources: CDTFA Publication 117, Filing a Claim for Refund · CDTFA Publication 17, Appeals Procedures
We review your returns and records for overpaid sales and use tax, then prepare and file the claim with the support CDTFA asks for. Co-Founder Shawn Zali spent more than seven years at the CDTFA as an auditor, so he knows what documentation a claimed deduction needs.
Two quick questions. Our team will call you within one business day.
Tell us what you think was overpaid, for which periods, and whether it came from your own returns, an audit billing or a levy. We check which periods may still be open.
We compare what you reported with your sales records, certificates and invoices, and we look at the same periods for anything under-reported so you know where you stand before anything is filed.
We state the reasons, amounts and periods, attach amended returns and supporting documents, and follow up with CDTFA through its review.
Our fee. Our fee for refund claims is a percentage of the refund, explained in writing before we start.
A sale to a reseller who gave you a valid resale certificate generally isn't taxable to you. CDTFA's own example: a claim that says you didn't take a $1,550 sales for resale deduction on a return.
If you paid tax to a supplier on an item and resold it before using it, CDTFA allows a deduction for "Cost of Tax-Paid Purchases Resold Prior to Use."
Repair labor, and separately stated labor to install property you sold, ordinarily isn't subject to sales tax. Tax reported on those charges may be claimable.
Tax charged at a district rate that doesn't apply to the location can be overpaid. CDTFA gives the example of use tax paid to DMV that included a district tax for an address outside the district.
If the 30-day petition window has passed, you can pay the billing and file a timely claim for refund. One timely claim can cover installment payments made on the same billing.
Payments CDTFA collected by levy or lien have their own refund deadline: three years from the date of collection.
Sources: Pub 117 and Required Information · Pub 103, Sales for Resale · Pub 73 · Pub 17
Tax you collected from customers: if you collected tax reimbursement from customers on a sale that wasn't taxable, the law says that amount must be returned to the customers, or paid to the state if it isn't (RTC §6901.5). We review this with you before filing.
| What was overpaid | Deadline to file a claim |
|---|---|
| Tax paid with a return | 3 years from the due date of that return |
| Any overpayment | 6 months from the date you overpaid |
| A payment on a billing (determination) | 6 months from the date the determination became final |
| A payment collected by levy or lien | 3 years from the date of collection |
| Periods covered by a signed Waiver of Limitation | Before the waiver period ends |
The latest applicable date is your deadline. CDTFA says that if you don't file on time, you won't receive a refund, even if you paid too much.
Source: Pub 17, Appeals Procedures
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 the latest of three years from the due date of the return with the overpayment, six months from the date you overpaid, or six months from when a billing became final. For a levy or lien collection, it's three years from collection. CDTFA can't refund tax without a timely claim.
File online through CDTFA's online services, on form CDTFA-101 or by letter. State the specific reasons you overpaid, the amount and the reporting periods, then sign and date it. CDTFA asks for supporting documents such as invoices, exemption certificates and amended returns.
If you collected tax reimbursement from customers on sales that weren't taxable, California law says that amount must be returned to the customers. If it isn't returned, it must be paid to the state. Talk with us about how this applies before you file a claim.
Yes, you may be able to. CDTFA's appeals guide says you can pay the determination and file a timely claim for refund. A claim for payments on a billing generally must be filed within six months of the date the determination became final, or six months from each payment.
CDTFA sends a letter explaining why. If you disagree, you can request an appeals conference, though granting one for a refund claim is at CDTFA's discretion. If there's no conference, CDTFA sends a Notice of Denial of Claim for Refund.
Tell us what you paid and when. We'll check which periods may still be open for a claim.
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.