CDTFA-367-SUT (FRONT) REV. 6 (9-18)                                                                                         STATE OF CALIFORNIA
                                                                    CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION

             FILING INSTRUCTIONS FOR SALES AND USE TAX ACCOUNTS
                      ON A QUARTERLY AND PREPAYMENT FILING BASIS

             (The following due dates do not apply to taxpayers filing on a special reporting basis.)

Prepayments of tax are due as follows:
FIRST, THIRD, AND FOURTH CALENDAR QUARTERS
The first prepayment is due on or before the 24th day of the month following the first month of the quarter.
The second prepayment is due on or before the 24th day of the month following the second month of the quarter.
All prepayments in the first, third, and fourth quarters must be an amount:
  1. not less than 90 percent of the tax liability for the month, or
  2. equal to one‑third (1/3) of the measure of tax liability reported for the corresponding quarterly period of the preceding year multiplied 
     by the tax rate in effect when prepayment is made, provided you or your predecessor were in business during all of the quarter.

SECOND CALENDAR QUARTER
The first prepayment is due on or before May 24th. This prepayment is for the month of April and must be an amount:
  1. not less than 90 percent of the tax liability for the month of April, or
  2. equal to one‑third (1/3) of the measure of tax liability reported for the corresponding quarterly period of the preceding year multiplied 
     by the tax rate in effect when prepayment is made, provided you or your predecessor were in business during all of the quarter.
The second prepayment is due on or before June 24th. This prepayment is for the period of May 1 through June 15 and must be an 
amount:
  1. equal to 135 percent of the tax liability for May, or
  2. equal to 90 percent of the tax liability for May plus 90 percent of the tax liability for the first 15 days of June, or
  3. not less than one‑half (1/2) of the measure of tax liability reported for the corresponding quarterly period of the preceding year 
     multiplied by the tax rate in effect when prepayment is made, provided you or your predecessor were in business during all of the 
     quarter.

             Filing Due Date for Sales and Use Tax Prepayments and Returns

                                      QUARTERLY OR QUARTERLY PREPAYMENT REPORTING BASIS 

             REPORTING PERIOD                             PERIOD ENDING DATE                                DUE DATE
    1ST QUARTER (JANUARY—MARCH)
     FIRST PREPAYMENT                                               3/31/YY                                 2/24/YY
     SECOND PREPAYMENT                                              3/31/YY                                 3/24/YY
     QUARTERLY RETURN                                               3/31/YY                                 4/30/YY
    2ND QUARTER (APRIL—JUNE)
     FIRST PREPAYMENT                                               6/30/YY                                 5/24/YY
     SECOND PREPAYMENT                                              6/30/YY                                 6/24/YY
     QUARTERLY RETURN                                               6/30/YY                                 7/31/YY
    3RD QUARTER (JULY—SEPTEMBER)
     FIRST PREPAYMENT                                               9/30/YY                                 8/24/YY
     SECOND PREPAYMENT                                              9/30/YY                                 9/24/YY
     QUARTERLY RETURN                                               9/30/YY                                 10/31/YY
    4TH QUARTER (OCTOBER—DECEMBER)
     FIRST PREPAYMENT                                               12/31/YY                                11/24/YY
     SECOND PREPAYMENT                                              12/31/YY                                12/24/YY
     QUARTERLY RETURN                                               12/31/YY                                1/31/YY

                                                          (over)

CDTFA-367-SUT (BACK) REV. 6 (9-18) 

                 Filing Due Date for Sales and Use Tax Accounts
      on a Monthly, Regular Quarterly, Yearly, and Fiscal Yearly Basis

                                   MONTHLY OR REGULAR QUARTERLY REPORTING BASIS

REPORTING PERIOD                   PERIOD ENDING DATE                           DUE DATE
JANUARY                            1/31/YY                                      Last day of February
FEBRUARY                           Last day of February                         3/31/YY
MARCH                              3/31/YY                                      4/30/YY
FIRST QUARTER RETURN               3/31/YY                                      4/30/YY
APRIL                              4/30/YY                                      5/31/YY
MAY                                5/31/YY                                      6/30/YY
JUNE                               6/30/YY                                      7/31/YY
SECOND QUARTER RETURN              6/30/YY                                      7/31/YY
JULY                               7/31/YY                                      8/31/YY
AUGUST                             8/31/YY                                      9/30/YY
SEPTEMBER                          9/30/YY                                      10/31/YY
THIRD QUARTER RETURN               9/30/YY                                      10/31/YY
OCTOBER                            10/31/YY                                     11/30/YY
NOVEMBER                           11/30/YY                                     12/31/YY
DECEMBER                           12/31/YY                                     1/31/YY
FOURTH QUARTER RETURN              12/31/YY                                     1/31/YY

                                   YEARLY REPORTING BASIS

REPORTING PERIOD                   PERIOD ENDING DATE                           DUE DATE
JANUARY—DECEMBER                   12/31/YY                                     1/31/YY

                                   FISCAL YEARLY REPORTING BASIS

REPORTING PERIOD                   PERIOD ENDING DATE                           DUE DATE
JULY—JUNE                          6/30/YY                                      7/31/YY

                                   Filing Due Date for Qualified Purchasers and 
                                   Consumer Use Tax Accounts on a Yearly Basis

                                   YEARLY REPORTING BASIS

REPORTING PERIOD                   PERIOD ENDING DATE                           DUE DATE
JANUARY—DECEMBER                   12/31/YY                                     4/15/YY

Remember, you must file a tax return even if you did not make any sales or purchases subject to use tax during the period.