Free Filing Instructions for Sales and Use Tax Accounts on a Quarterly and Prepayment Filing Basis - California


File Size: 262.8 kB
Pages: 2
Date: November 25, 2008
File Format: PDF
State: California
Category: Tax Forms
Author: Compliance Policy Unit
Word Count: 700 Words, 3,896 Characters
Page Size: Letter (8 1/2" x 11")
URL

http://www.boe.ca.gov/pdf/boe367sut.pdf

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BOE-367-SUT (FRONT) REV. 2 (6-08)

STaTE OF CaliFORNia

BOaRd OF EqUalizaTiON

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% of the tax liability for the month, or 2. equal to onethird (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% of the tax liability for the month of April, or 2. equal to onethird (1/3) of the measure of tax liability reported for the corresponding quarterly period of the preceding year mul tiplied 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% of the tax liability for May or 2. equal to 90% of the tax liability for May plus 90% of the tax liability for the first 15 days of June, or 3. not less than onehalf (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.

Schedule for Filing Sales and Use Tax Prepayments and Returns
QUARTERLY OR QUARTERLY PREPAYMENT REPORTING BASIS FOR SALES AND USE TAX REPORTING PERIOD PERIOD ENDING DATE DUE DATE

1ST qUaRTER (JaNUaRY--MaRCH) FiRST PREPaYMENT SECONd PREPaYMENT qUaRTERlY RETURN 2Nd qUaRTER (aPRil--JUNE) FiRST PREPaYMENT SECONd PREPaYMENT qUaRTERlY RETURN 3Rd qUaRTER (JUlY--SEPTEMBER) FiRST PREPaYMENT SECONd PREPaYMENT qUaRTERlY RETURN 4TH qUaRTER (OCTOBER--dECEMBER) FiRST PREPaYMENT SECONd PREPaYMENT qUaRTERlY RETURN

1/31/YY last day of February 3/31/YY 4/30/YY 6/15/YY 6/30/YY 7/31/YY 8/31/YY 9/30/YY 10/31/YY 11/30/YY 12/31/YY

2/24/YY 3/24/YY 4/30/YY 5/24/YY 6/24/YY 7/31/YY 8/24/YY 9/24/YY 10/31/YY 11/24/YY 12/24/YY 1/31/YY

(over)

BOE-367-SUT (BaCK) REV. 2 (6-08)

Filing Instructions for Sales and Use Tax Accounts on Monthly, Regular Quarterly, Yearly, and Fiscal Yearly
MONTHLY OR REGULAR QUARTERLY REPORTING BASIS FOR SALES AND USE TAX REPORTING PERIOD PERIOD ENDING DATE DUE DATE

JaNUaRY FEBRUaRY MaRCH FiRST qUaRTER RETURN aPRil MaY JUNE SECONd qUaRTER RETURN JUlY aUGUST SEPTEMBER THiRd qUaRTER RETURN OCTOBER NOVEMBER dECEMBER FOURTH qUaRTER RETURN

1/31/YY last day of February 3/31/YY 3/31/YY 4/30/YY 5/31/YY 6/30/YY 6/30/YY 7/31/YY 8/31/YY 9/30/YY 9/30/YY 10/31/YY 11/30/YY 12/31/YY 12/31/YY
YEARLY REPORTING BASIS FOR SALES AND USE TAX PERIOD ENDING DATE

last day of February 3/31/YY 4/30/YY 4/30/YY 5/31/YY 6/30/YY 7/31/YY 7/31/YY 8/31/YY 9/30/YY 10/31/YY 10/31/YY 11/30/YY 12/31/YY 1/31/YY 1/31/YY

REPORTING PERIOD

DUE DATE

JaNUaRY -- dECEMBER

12/31/YY
FISCAL YEARLY REPORTING BASIS FOR SALES AND USE TAX

1/31/YY

REPORTING PERIOD

PERIOD ENDING DATE

DUE DATE

JUlY -- JUNE

6/30/YY

7/31/YY

Remember, you must file a tax return even if you did not make any sales during the period.


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