California sales tax: CDTFA cadence + prepayment rules

Key Fact: California CDTFA requires most businesses to file and pay by the last day of the month following the reporting period. Large taxpayers may owe a prepayment by the 24th of the current month.

VERIDUE RULE CAPSULE

Authority

California Department of Tax and Fee Administration (CDTFA)

Jurisdiction

California (US)

Obligation

Sales and use tax return filing + prepayment (where applicable)

Due Logic

Monthly: return and payment due last day of month following period. Quarterly: last day of month after quarter end. Large quarterly filers: prepayment of 90% of current-period tax due by the 24th of the last month of the quarter.

Retrieved

2026-02-13

Confidence

High

What Veridue adds

Weekend/Holiday Shift Logic

When the last day of the month falls on a weekend or state holiday, CDTFA shifts the due date to the next business day. Veridue computes this automatically.

Prepayment Reminder

For large quarterly filers, we issue a separate D-10/D-3 reminder ladder for the 24th prepayment obligation — distinct from the return filing reminder.

Proof Pack

Captures CDTFA confirmation number, payment amount, and period covered for every filing event.

Orchestrate California Sales Tax

Install the Sales Tax Pack to get California CDTFA rules, prepayment reminders, and proof packs.

Install Pack