How to File Sales Tax in California

How to Register: You can register online for a permit, license, or account by visiting their website at and selecting the “Permits & Licenses” tab.

Registration Cost: The permit is free. However, under certain circumstances, a security deposit may be required if your permit has been revoked or if you have a history of nonpayment

Filing Requirements: Form BOE-401-A2 must be submitted either via paper or online. Based on the types of deductions claimed, some businesses may qualify to use a shorter return, BOE-401-EZ, Short Form – Sales and Use Tax Return.

Due Date: Returns are due after the close of each reporting period. In other words, if your period closes on June 30, your tax return and payment is due on July 31, the last day of the following month. If the due date falls on a Saturday, Sunday or legal holiday, returns are due the following business


What Will You Need: Account number (for example, seller’s permit number), Sales and deduction information for the filing period, Bank account information or credit card number, Purchase information (to make Use Tax payments)

There are four basic steps to follow in completing your tax return:

  • You must first report:
    1. Total sales for the reporting period (including lease and rental receipts),
  • Total purchases that are subject to use tax (explained below)
  • You will then list all exemptions to which you are entitled.
  • Third, to determine the dollar amount subject to tax, you must subtract the total for deductions and exemptions from the total for sales and purchases.
  • Finally, using the result from step three, you will calculate the state, county, local, and special district taxes that must be paid to the Board.
  • Source:

    Category: Taxes

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