Form BOE-367-EFT Fillable EFT Filing Instructions for Sales and Use Tax Prepayment Accounts

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View all CA - California Sales, Use and Other Taxes

(over) (Showing Correct Tax Type Code for Period Ending Date) (The following due dates do not apply to taxpayers filing on a special reporting basis ) * Tax Type Code 05600 must be used in reporting prepayment of sales tax on fuel distributions All prepayments of sales tax on fuel distributions 1 90% of the tax liability for May plus 90% of the tax liability for the first 15 days of June or 1 not less than 90% of the tax liability for the month of April or 1 not less than 90% of the tax liability for the month or 1ST QUARTER (JANUARY MARCH) 2 135% of the tax liability for May or 2 equal to one third (1/3) of the measure of tax liability reported for the corresponding quarterly period of the preceding year 2 one third (1/3) of the measure of tax liability reported for the corresponding quarterly period of the preceding year multiplied by 2ND QUARTER (APRIL JUNE) 3 one half (1/2) of the measure of tax liability reported for the corresponding quarterly period of the preceding year multiplied by 3RD QUARTER (JULY SEPTEMBER) 4TH QUARTER (OCTOBER DECEMBER) All prepayments in the first third and fourth quarters must be an amount: amount equal to: APRIL 04100 4/30/YY 5/31/YY are due on the 25th of the month AUGUST 04100 8/31/YY 9/30/YY BOARD OF EQUALIZATION BOE 367 EFT (BACK) REV 2 (2 00) BOE 367 EFT (FRONT) REV 2 (2 00) STATE OF CALIFORNIA CODE* PERIOD ENDING DATE DUE DATE DECEMBER 04100 12/31/YY 1/31/YY EFT FILING INSTRUCTIONS FOR FEBRUARY 04100 Last day of February 3/31/YY FIRST PREPAYMENT 04101 1/31/YY 2/24/YY FIRST PREPAYMENT 04101 10/31/YY 11/24/YY FIRST PREPAYMENT 04101 4/30/YY 5/24/YY FIRST PREPAYMENT 04101 7/31/YY 8/24/YY FIRST THIRD AND FOURTH CALENDAR QUARTERS JANUARY 04100 1/31/YY Last day of February JULY 04100 7/31/YY 8/31/YY JUNE 04100 6/30/YY 7/31/YY MARCH 04100 3/31/YY 4/30/YY MAY 04100 5/31/YY 6/30/YY MONTHLY REPORTING BASIS FOR SALES AND USE TAX multiplied by the tax rate in effect when prepayment is made provided you or your predecessor were in business during all of NOVEMBER 04100 11/30/YY 12/31/YY OCTOBER 04100 10/31/YY 11/30/YY PERIOD ENDING DATE DUE DATE Prepayments of tax are due as follows: QUARTERLY OR QUARTERLY PREPAYMENT REPORTING BASIS FOR SALES AND USE TAX QUARTERLY PAYMENT 04100 12/31/YY 1/31/YY QUARTERLY PAYMENT 04100 3/31/YY 4/30/YY QUARTERLY PAYMENT 04100 6/30/YY 7/31/YY QUARTERLY PAYMENT 04100 9/30/YY 10/31/YY Reminder: In addition to making your electronic payment be sure to file your tax return through the mail on a timely basis REPORTING PERIOD TAX TYPE SALES AND USE TAX PREPAYMENT ACCOUNTS Schedule for Electronic Funds Transfer Payments of Sales and Use Taxes SECOND CALENDAR QUARTER SECOND PREPAYMENT 04102 11/30/YY 12/24/YY SECOND PREPAYMENT 04102 6/15/YY 6/24/YY SECOND PREPAYMENT 04102 8/31/YY 9/24/YY SECOND PREPAYMENT 04102 Last day of February 3/24/YY SEPTEMBER 04100 9/30/YY 10/31/YY The first prepayment is due on or before May 24th This prepayment is for the month of April and must be an amount equal to: The first prepayment is due on or before the 24th day of the month following the first month of the quarter 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 The second prepayment is due on or before the 24th day of the month following the second month of the quarter the tax rate in effect when prepayment is made provided you or your predecessor were in business during all of the quarter

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