Welcome to the California State Board of Equalization
The Board of Equalization collects California state sales and use tax, as well as fuel, alcohol, and tobacco taxes and fees that provide revenue for state government and essential funding for counties, cities, and special districts. More about BOE...
Quick Links
- How Do I...
- File my Return
- Report Suspected Tax Fraud
- Make a Payment
- Start, Buy, Sell, or Close a Business
- Register for a Permit or License
- Get Income or Payroll Tax Information
- Make an Appointment
- Get Property Tax Information
- Verify a Permit or License
- Get Sales & Use Tax Information
- Change My Address
- Get Environmental Fees Information
- Get an Extension
- Get Excise Tax Information
- Request Relief of Penalty
- Get Fuel Tax Information
- Start a Career at BOE
- Appeal a Tax Ruling
- News, Notices, & Reports
- Meetings & Seminars
- Small Business Center
In the Spotlight
- September 14-15, 2010 – Board Meeting in Sacramento – Webcast
- Reduced Electronic Waste Recycling Fee Rates Beginning January 1, 2011
- Largest Sales & Use Tax Delinquencies in California
- BOE is Going Paperless - Sales and Use Taxpayers Transition to Electronic Filing
- California Use Tax Information
- File a Use Tax Return for Qualified Purchasers - Watch Step By Step Video

- FAQs – New Use Tax Registration Requirements
- BOE Headquarters Building Assessment
- American Indian Tribal Issues




