There are four major categories of California state tax. These are a California tax on income, a California tax on payroll, a California tax on sales, and a California state tax use, also known as an excise tax.
When confronted with the California tax on income, it is important to remember that California state tax is separate and distinct from the federal income tax. However, for the convenience of all those involved, the California tax on income follows the same filing deadlines as the Federal Income Tax program that is associated with the IRS. This means that the filing date for the income portion of an individual’s California state tax burden is April 15.
California Tax law for Payroll taxes requires businesses to file their payroll taxes each quarter. If the California tax is not filed and paid within a month, the business is then considered delinquent. Depending on the quarter, however, the due date may be the final date of the month in which they or due or the first of the following month, so it is important to check with the California state tax office.
The California tax on sales and on use are related concepts. While the sales tax applies to goods sold in the state, the use tax is charged on goods that are brought in other places for use in California. Use taxes are most commonly accrued from online purchases.