Governor Signs Harkey Bill on Tax Due Dates

This information is from a press release from Diane Harkey's office.

Assemblywoman Diane Harkey (R-Dana Point) today announced the Governor’s signing of AB 2270 into law. The bill aligns the due dates for use tax payments that are voluntarily reported on income tax forms to the Franchise Tax Board (FTB) and the Board of Equalization (BOE).  

“AB 2270 provides taxpayers with clarity and a single tax filing date, saves time, money and potential fines that are tough to reverse. AB 2270 streamlines government for taxpayers instead of allowing bureaucratic gotcha games, and I'm happy to have the Governor's support," Harkey said. 

The bill designates April 15 as the due date for use tax payments to the BOE by eligible purchasers during the preceding calendar year.  April 15 is the regular due date for income taxes for individuals, and providing some consistency in the due dates for purchasers incurring a use tax liability provides a commonsense approach in administering a law for which many California purchasers are unaware. The bill will help taxpayers in avoiding late payment fines in addition to a uniform filing date.

Since taxpayers are permitted to use either form for reporting sales tax not collected by retailers, the bill was authored to ensure that both due dates are April 15 instead of January 31 for BOE and April 15 for FTB. The full text of AB 2270 as enrolled may be viewed here.