California sales tax prepayments: who makes them and how
Quarterly filers with larger sales must prepay sales tax for the first two months of each quarter (in the second quarter, the second prepayment covers May 1 to June 15), due on the 24th of the following month.
- Agency
- CA Dept. of Tax and Fee Administration
- Who has to do it
- Businesses CDTFA has placed on quarterly prepayment (shown on your account and notices).
- If it's late
- A penalty on late or short prepayments, plus interest.
Step by step
Open CDTFA online services
Total last month's taxable sales from your sales records. Dulybook's monthly total can help if you've logged every sale.
Sign in to CDTFA online services, open Sales and Use Tax, and choose Make a Payment. Payment Type: Prepayment 1 (first month of the quarter) or Prepayment 2 (second month).
Pay at least 90% of the tax for the prepayment period (May 1 to June 15: 90% of that period, or 135% of May). If you were in business all of the same quarter last year, you can instead pay one-third of that quarter's taxable sales times today's rate (one-half for May 1 to June 15).
Save the confirmation.
Dulybook is a tracking and guidance tool, not tax or legal advice. Rules, fees, and websites change, so always confirm on the official agency page before you file or pay. Dulybook doesn't file anything for you. Terms of Service