Beginning January 1, 2021, the California Department of Tax and Fee Administration (CDTFA) is changing the filing frequency for used vehicle dealers and vehicle auction houses to a monthly reporting basis. The first return for sales made during January 2021 will be due March 1, 2021. In addition, the CDTFA is requiring dealers to provide dealer license numbers and vehicles sales transaction details for all retail sales of used vehicles starting January 1, 2021. This information will be provided on the dealers' sales tax returns. Finally, beginning January 1, 2021, certain used vehicles dealers will be required to pay sales tax on retail sales of vehicles at the same time they submit vehicle registration applications to the DMV. The DMV will notify dealers in advance when their payment method is set to change. Dealers are required to continue reporting and remitting taxes to the CDTFA until they are transitioned to the DMV payment process.