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Form BOE-367-SUT Fillable Filing Instructions for Sales and Use Tax Accounts on a Quarterly and Prepayment Filing Basis
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)1 equal to 135% of the tax liability for May 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 2 equal to 90% of the tax liability for May plus 90% of the tax liability for the first 15 days of June or FISCAL YEARLY REPORTING BASIS MONTHLY OR REGULAR QUARTERLY REPORTING BASIS QUARTERLY OR QUARTERLY PREPAYMENT REPORTING BASIS REPORTING PERIOD 1ST QUARTER (JANUARY MARCH) REPORTING PERIOD JANUARY REPORTING PERIOD JANUARY DECEMBER REPORTING PERIOD JULY JUNE YEARLY REPORTING BASIS YEARLY REPORTING BASIS* (over) (The following due dates do not apply to taxpayers filing on a special reporting basis ) * Includes individuals or unregistered service business who file BOE 401 DS Use Tax Return 2 equal to one third (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 3 not less than one half (1/2) of the measure of tax liability reported for the corresponding quarterly period of the preceding year All prepayments in the first third and fourth quarters must be an amount: amount: BOE 367 SUT (BACK) REV 3 (6 11) BOE 367 SUT (FRONT) REV 3 (6 11) Consumer Use Tax Accounts on a Yearly Basis DUE DATE DUE DATE DUE DATE DUE DATE 1/31/YY DUE DATE 1/31/YY DUE DATE 10/31/YY DUE DATE 10/31/YY DUE DATE 11/24/YY DUE DATE 11/30/YY DUE DATE 12/24/YY DUE DATE 12/31/YY DUE DATE 2/24/YY DUE DATE 3/24/YY DUE DATE 3/31/YY DUE DATE 4/15/YY DUE DATE 4/30/YY DUE DATE 4/30/YY DUE DATE 5/24/YY DUE DATE 5/31/YY DUE DATE 6/24/YY DUE DATE 6/30/YY DUE DATE 7/31/YY DUE DATE 7/31/YY DUE DATE 8/24/YY DUE DATE 8/31/YY DUE DATE 9/24/YY DUE DATE 9/30/YY DUE DATE Last day of February E file now find out how www boe ca gov eFile logo Filing Due Date for Qualified Purchasers and Filing Due Date for Sales and Use Tax Accountson a Monthly Regular Quarterly Yearly* and Fiscal Yearly Basis Filing Due Date for Sales and Use Tax Prepayments and Returns FILING INSTRUCTIONS FOR SALES AND USE TAX ACCOUNTS FIRST THIRD AND FOURTH CALENDAR QUARTERS multiplied by the tax rate in effect when prepayment is made provided you or your predecessor were in business during all of the ON A QUARTERLY AND PREPAYMENT FILING BASIS PERIOD ENDING DATE PERIOD ENDING DATE PERIOD ENDING DATE PERIOD ENDING DATE 1/31/YY PERIOD ENDING DATE 10/31/YY PERIOD ENDING DATE 11/30/YY PERIOD ENDING DATE 12/31/YY PERIOD ENDING DATE 12/31/YY PERIOD ENDING DATE 12/31/YY PERIOD ENDING DATE 3/31/YY PERIOD ENDING DATE 3/31/YY PERIOD ENDING DATE 4/30/YY PERIOD ENDING DATE 5/31/YY PERIOD ENDING DATE 6/15/YY PERIOD ENDING DATE 6/30/YY PERIOD ENDING DATE 6/30/YY PERIOD ENDING DATE 7/31/YY PERIOD ENDING DATE 8/31/YY PERIOD ENDING DATE 9/30/YY PERIOD ENDING DATE 9/30/YY PERIOD ENDING DATE Last day of February Prepayments of tax are due as follows: quarter quarter Remember you must file a tax return even if you did not make any sales or purchases subject to use tax during the period REPORTING PERIOD REPORTING PERIOD REPORTING PERIOD REPORTING PERIOD 2ND QUARTER (APRIL JUNE) REPORTING PERIOD 3RD QUARTER (JULY SEPTEMBER) REPORTING PERIOD 4TH QUARTER (OCTOBER DECEMBER) REPORTING PERIOD APRIL REPORTING PERIOD AUGUST REPORTING PERIOD DECEMBER REPORTING PERIOD FEBRUARY REPORTING PERIOD FIRST PREPAYMENT REPORTING PERIOD FIRST PREPAYMENT REPORTING PERIOD FIRST QUARTER RETURN REPORTING PERIOD FOURTH QUARTER RETURN REPORTING PERIOD JULY REPORTING PERIOD JUNE REPORTING PERIOD MARCH REPORTING PERIOD MAY REPORTING PERIOD NOVEMBER REPORTING PERIOD OCTOBER REPORTING PERIOD QUARTERLY RETURN REPORTING PERIOD QUARTERLY RETURN REPORTING PERIOD SECOND PREPAYMENT REPORTING PERIOD SECOND PREPAYMENT REPORTING PERIOD SECOND QUARTER RETURN REPORTING PERIOD SEPTEMBER REPORTING PERIOD THIRD QUARTER RETURN SECOND CALENDAR QUARTER STATE OF CALIFORNIABOARD OF EQUALIZATION The first prepayment is due on or before May 24th This prepayment is for the month of April and must be an amount: 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 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