Sales and Use Tax Filing Due Dates

June 26—May 1 through June 15 prepayment

June 30—May tax return (for accounts reporting monthly)

For more information, please visit our Filing Dates for Sales & Use Tax Returns page.

Important Information

Know Your Tax Rate

Tax rates will change starting July 1, 2023. Changes include tax rate changes for the Oil Spill Prevention
and Administration Fee, motor vehicle and diesel fuels, and on other tobacco products, as well as a new
sales and use tax rate for the City of Mendota. Make sure you know your rate!

Have You Signed Up for Your Online Account? Limited Access Codes Are Being Removed in July

On July 6, we will phase out Limited Access Codes for monthly prepayment, quarterly prepayment, and
mandatory electronic funds transfer (EFT) account filers. We will send information on how to create a
username and password to affected account users before the removal date.

With your username and password, you have access to all the enhanced features of our system,
including filing returns and reports, requesting extensions, making payments, submitting claims for
refund, and requesting relief from penalties and interest. You can see the status of relief requests as
well as view and print previously mailed letters, payments, and filed returns.

If you need help creating an account login, watch the step-by-step video tutorials on how to create a
username and password at www.cdtfa.ca.gov/services/#Tutorials.

Tax Tip: Lottery Sales

Question: Are lottery tickets subject to sales tax?

Answer: No. The sale of a lottery ticket is not considered the sale of tangible personal property, but
rather the sale of an intangible right. As such, it is not subject to sales tax (Revenue and Taxation Code,
section 6006).

Keep Your Information Current

Is your account information up to date? We need to have the most current information about your
business to ensure you receive updates, notices, and due date reminders. Log in to online services to
update your account whenever you change your business or mailing address; add or close a business
location; change your entity type, business, or legal entity name; add or remove owners, officers,
members, or partners; or change your banking information. If you need help, contact our Customer
Service Center at 1-800-400-7115 (CRS:711). Customer service representatives are available Monday
through Friday from 7:30 a.m. to 5:00 p.m. (except state holidays).

Liquor Licenses for Sale

We will be selling liquor licenses in various cities at public auction. For more information about each
license or auction, please visit our Liquor Licenses for Sale by the California Department of Tax and Fee
Administration (CDTFA) page.

Special Notices

·        New Sales and Use Tax Rate for the City of Mendota Effective July 1, 2023

·        Oil Spill Prevention and Administration Fee: Rate Increase Effective July 1, 2023

·        Tax Rates for Motor Vehicle and Diesel Fuels

·        Sales and Use Tax Rates for Motor Vehicle and Diesel Fuels

·        Important Information—Claiming the Partial Sales and Use Tax Exemption on Diesel Fuel

·        New Tax Rate on Other Tobacco Products Effective July 1, 2023, through June 30, 2024