Forms
Doc. Name
Document Title
BOE-1
Audit Payment Information
BOE-8
Get It In Writing!
BOE-27
Penalty and Interest Relief for Disaster Victims
BOE-65
Notice of Closeout For Seller's Permit
BOE-91
Tax and Fee Payer Authorization to Send Tax Returns/Reports to Accountant
BOE-91-A
Tax Preparer Request To Electronically File Tax Returns/Reports
BOE-101
Claim for Refund or Credit
BOE-106
Vehicle/Vessel Use Tax Clearance Request
BOE-135-A
Declaration of Timely Mailing
BOE-180-7.25
SALES TAX REIMBURSEMENT SCHEDULE 7.25% (AMOUNTS UP TO $100)
BOE-180-7.375
SALES TAX REIMBURSEMENT SCHEDULE 7.375% (AMOUNTS UP TO $100)
BOE-180-7.50
SALES TAX REIMBURSEMENT SCHEDULE 7.50% (AMOUNTS UP TO $100)
BOE-180-7.625
SALES TAX REIMBURSEMENT SCHEDULE 7.625% (AMOUNTS UP TO $100)
BOE-180-7.75
SALES TAX REIMBURSEMENT SCHEDULE 7.75% (AMOUNTS UP TO $100)
BOE-180-7.875
SALES TAX REIMBURSEMENT SCHEDULE 7.875% (AMOUNTS UP TO $100)
BOE-180-7.975
SALES TAX REIMBURSEMENT SCHEDULE 7.975% (AMOUNTS UP TO $100)
BOE-180-8.00
SALES TAX REIMBURSEMENT SCHEDULE 8.00% (AMOUNTS UP TO $100)
BOE-180-8.175
SALES TAX REIMBURSEMENT SCHEDULE 8.175% (AMOUNTS UP TO $100)
BOE-180-8.25
SALES TAX REIMBURSEMENT SCHEDULE 8.25% (AMOUNTS UP TO $100)
BOE-180-8.275
SALES TAX REIMBURSEMENT SCHEDULE 8.275% (AMOUNTS UP TO $100)
BOE-180-8.375
SALES TAX REIMBURSEMENT SCHEDULE 8.375% (AMOUNTS UP TO $100)
BOE-180-8.50
SALES TAX REIMBURSEMENT SCHEDULE 8.50% (AMOUNTS UP TO $100)
BOE-180-8.75
SALES TAX REIMBURSEMENT SCHEDULE 8.75% (AMOUNTS UP TO $100)
BOE-180-8.875
SALES TAX REIMBURSEMENT SCHEDULE 8.875% (AMOUNTS UP TO $100)
BOE-180-8.975
SALES TAX REIMBURSEMENT SCHEDULE 8.975% (AMOUNTS UP TO $100)
BOE-180-9.00
SALES TAX REIMBURSEMENT SCHEDULE 9.00% (AMOUNTS UP TO $100)
BOE-180-9.25
SALES TAX REIMBURSEMENT SCHEDULE 9.25% (AMOUNTS UP TO $100)
BOE-180-9.475
SALES TAX REIMBURSEMENT SCHEDULE 9.475% (AMOUNTS UP TO $100)
BOE-180-9.50
SALES TAX REIMBURSEMENT SCHEDULE 9.50% (AMOUNTS UP TO $100)
BOE-180-9.725
SALES TAX REIMBURSEMENT SCHEDULE 9.725% (AMOUNTS UP TO $100)
BOE-180-9.75
SALES TAX REIMBURSEMENT SCHEDULE 9.75% (AMOUNTS UP TO $100)
BOE-180-10.25
SALES TAX REIMBURSEMENT SCHEDULE 10.25% (AMOUNTS UP TO $100)
BOE-180-10.75
SALES TAX REIMBURSEMENT SCHEDULE 10.75% (AMOUNTS UP TO $100)
BOE-230
General Resale Certificate
BOE-231
Application for Section 6377 Manufacturer's Exemption Certificate and Use Tax Declaration
BOE-245-COR
Corporate Officer Registration Update
BOE-245-OYE
e-Filing Exemption Request
BOE-324-GEN
Privacy Notice - Information Provided to the Board of Equalization
BOE-345
Notice of Business Change
BOE-367-EFT
EFT Filing Instructions For Sales and Use Tax Prepayment Accounts
BOE-367-SUT
Filing Instructions for Sales and Use Tax Accounts on a Quarterly and Prepayment Filing Basis
BOE-392
Power of Attorney
BOE-400-CSC
Application for Certificate of Registration - Use Tax Application
BOE-400-CSL
California Certificate of Registration - Lender
BOE-400-CSU
California Consumer Use Tax Account Application
BOE-400-SPA
Application for a Seller's Permit
BOE-401-INST
State, Local, and District Sales and Use Tax Return Instructions
BOE-403-B
Registration Information for Out-of-State Account
BOE-403-E
Individual Financial Statement
BOE-410-D
"Swap Meets, Flea Markets, or Special Events Certification"
BOE-445
Bond of Seller
BOE-447
Statement Pursuant to Section 6247 of the California Sales and Use Tax Law
BOE-468
Request for Extension of Time in Which to File a Tax Return
BOE-490
Offer-In-Compromise Application
BOE-490-C
"Offer in Compromise Application for Corporations, Limited Liability Companies, Partnerships,"
BOE-555-EFT
Authorization Agreement for Electronic Funds Transfer (EFT)
BOE-663-B
Purchase Order for Law Guides and Manuals
BOE-663-D
Regulations Order Form
BOE-682
Homeowner and Renter Property Tax Assistance Appeal Form
BOE-735
Request For Relief From Penalty
Top of Page | Bottom of Page Publications
Doc. Name
Document Title
Pub 4
California Cigarette and Tobacco Tax Law
Pub 4-A
California Cigarette and Tobacco Licensing Act Law
Pub 5
Alcoholic Beverage Tax Law
Pub 7
Tax on Insurers Law
Pub 8
Private Railroad Car Tax Law
Pub 9
Construction and Building Contractors
Pub 11
California Energy Resources Surcharge Regulations
Pub 12
California Use Fuel Tax-A Guide for Vendors and Users
Pub 15
California Cigarette and Tobacco Products Tax
Pub 16
Alcoholic Beverage Tax - Regulations and Instructions
Pub 17
Appeals Procedures Sales and Use Taxes and Special Taxes
Pub 18
Nonprofit Organizations
Pub 19
Diesel Fuel Tax Law
Pub 20
California Emergency Telephone User Surcharge Law
Pub 21-G
California State Board of Equalization
Pub 22
Tax Tips for the Dining & Beverage Industry
Pub 25
Tax Tips for Auto Repair Garages and Service Stations
Pub 27
Tax Tips for Drug Stores
Pub 28
Tax Information for City and County Officials
Pub 30
Residential Property Assessment Appeals
Pub 31
Tax Tips for Grocery Stores
Pub 32
Tax Tips for Sales to Purchasers From Mexico
Pub 34
Tax Tips for Motor Vehicle Dealers
Pub 35
Tax Tips for Interior Designers
Pub 36
Tax Tips for Veterinarians
Pub 39
California Emergency Telephone Users Surcharge
Pub 40
Watercraft Industry
Pub 41
Taxes and Fees Administered by the Board of Equalization
Pub 42
Resale Certificate Tips
Pub 43
California Timber Yield Tax Law
Pub 44
Tax Tips for District Taxes
Pub 45
Hospitals and Other Medical Devices
Pub 47
Mobilehomes & Factory-Built Housing
Pub 48
Property Tax Exemptions for Religious Organizations
Pub 49
California Underground Storage Tank Maintenance Fee
Pub 50
California IFTA - Guide to the International Fuel Tax Agreement
Pub 50-A
California IFTA - Introduction to the International Fuel Tax Agreement
Pub 51
Board of Equalization Resource Guide to Free Tax Products and Services
Pub 53
Guide to the Managed Audit Program
Pub 53-A
Consumer Sales and Use Tax Questions
Pub 53-B
Sales and Use Tax Questions for the Business Person
Pub 54
Tax Collection Procedures
Pub 56
Offers In Compromise
Pub 57
Innocent Spouse Relief from Sales & Use Tax
Pub 59
Local Motor Vehicle Fuel Taxation Law
Pub 60
Hazardous Substance Tax Fee
Pub 61
Sales and Use Taxes: Exemptions and Exclusions
Pub 62
Locksmiths
Pub 64
Tax Tips for Jewelry Stores
Pub 66
Tax Tips for the Agricultural Industry
Pub 69
California Integrated Waste Management Fee Law
Pub 70
California Taxpayer's Bill of Rights
Pub 71
California City and County Sales and Use Tax Rates
Pub 72
Summary of Constitutional and Statutory Authorities
Pub 73
Your California Seller's Permit
Pub 74
Closing Out Your Seller's Permit
Pub 75
Interest and Penalty Payments
Pub 76
Audits
Pub 77
Out-of-State Sellers: Do You Need to Register with California?
Pub 78
Sales of Cigarettes and Tobacco Products in California - License Requirement for Retailers
Pub 79
Documented Vessels and California Tax
Pub 79-A
Aircraft and California Tax
Pub 79-B
California Use Tax
Pub 81
Franchise and Personal Income Tax
Pub 82
Prepaid Sales Tax and Sales of Fuel
Pub 83
California Tire Recycling Fee Law
Pub 84
Do You Need a California Fuel Permit or License?
Pub 86
California Timber Yield Tax
Pub 87
Guide to the Timber Yield Tax
Pub 89ST
EFT Quick Reference Guide for Special Taxes
Pub 91
California Tire Fee
Pub 92
Alcoholic Beverage Tax
Pub 93
Cigarette and Tobacco Products Taxes
Pub 100
Shipping and Delivery Charges
Pub 101
Sales Delivered Outside California
Pub 104
Sales to Residents of Other Countries
Pub 107
Do You Need a California Seller’s Permit?
Pub 110
California Use Tax Basics
Pub 111
"Operators of Swap Meets, Flea Markets & Special Events"
Pub 112
Purchases from Out-of-State Vendors
Pub 114
Consignment Sales
Pub 116
Sales and Use Tax Records
Pub 117
Filing a Claim for Refund
Pub 118
Vending Machine Food Sales
Pub 120
Cell Phones and Other Wireless Telecommunication Devices
Pub 122
Buying and Selling Dogs, Cats, and Other Nonfood Animals
Pub 142
Hearings An Introduction
Pub 143
Your Appeals Hearing Before the Board Members
Pub 145
California Taxpayer Advocates
Pub 147
What to Expect in a Computer-Assisted Audit
Pub 151
Contribution Disclosure Statements
Pub 152
Cigarette and Tobacco Product Sales Compliance Inspections
Pub 158
Publications Available in Your Language
Pub 159
eFile Guide
Pub 159EFT
Efile Guide for EFT Accounts
Pub 412
Introduction to Environmental Fee Programs
Pub 413
Environmental Fees Division Programs at a Glance
Top of Page | Bottom of Page Translated Forms & Publications
Doc. Name
Document Title
Pub 31-C
Tax Tips for Grocery Stores
Pub 51-C
Guide to Board of Equalization Services
Pub 70-C
California Taxpayer's Bill of Rights
Pub 73-C
Your California Seller's Permit
Pub 74-C
Closing Out Your Seller's Permit
Pub 73-F
Your California Seller's Permit (Farsi)
Pub 76-F
Audits (Farsi)
Pub 22-K
Tax Tips for the Dining & Beverage Industry (Korean)
Pub 31-K
Tax Tips for Grocery Stores (Korean)
Pub 51-K
Guide to Board of Equalization Services (Korean)
Pub 70-K
California Taxpayer's Bill of Rights (Korean)
Pub 73-K
Your California Seller's Permit (Korean)
Pub 76-K
Audits (Korean)
Pub 22-S
Tax Tips for the Dining & Beverage Industry (Spanish)
Pub 25-S
Tax Tips for Auto Repair Garages and Service Stations (Spanish)
Pub 31-S
Tax Tips for Grocery Stores (Spanish)
Pub 32-S
Tax Tips for Sales to Purchasers From Mexico (Spanish)
Pub 42-S
Resale Certificate Tips
Pub 50A-S
Introduction to the International Fuel Tax Agreement (Spanish)
Pub 50-S
Guide to the International Fuel Tax Agreement (Spanish)
Pub 51-S
Guide to Board of Equalization Services (Spanish)
Pub 70-S
California Taxpayer's Bill of Rights
Pub 73-S
Your California Seller's Permit (Spanish)
Pub 74-S
Closing Out Your Seller's Permit (Spanish)
Pub 76-S
Audits (Spanish)
Pub 78-S
Sales of Cigarettes and Tobacco Products in California
Pub 100-S
Shipping and Delivery Charges (Spanish)
Pub 101-S
Sales Delivered Outside California (Spanish)
Pub 104-S
Sales to Residents of Other Countries (Spanish)
Pub 105-S
District Taxes and Delivered Sales (Spanish)
Pub 110-S
California Use Tax Basics (Spanish)
Pub 111-S
"Operators of Swap Meets, Flea Markets & Special Events (Spanish)"
Pub 112-S
Purchases from Out-of-State Vendors (Spanish)
Pub 113-S
Coupons and Sales Tax (Spanish)
BOE-400-DC-S
California Interstate User Diesel Fuel Tax License Application (Corporations
BOE-400-DI-S
California Interstate User Diesel Fuel Tax License Application (Individuals
BOE-400-SPA-S
Application for a Sellers Permit
Pub 31-V
Tax Tips for Grocery Stores (Vietnamese)
Pub 51-V
Guide to Board of Equalization Services (Vietnamese)
Pub 70-V
California Taxpayer's Bill of Rights (Vietnamese)
Pub 73-V
Your California Seller's Permit (Vietnamese)
Top of Page | Bottom of Page Sales Tax Regulations
Doc. Name
Document Title
1500
Foreword
1501
Service Enterprises Generally
1501.1
Research and Development Contracts
1502
"Computers, Programs, and Data Processing"
1502.1
Word Processing
1503
"Hospitals, Institutions and Homes for the Care of Persons"
1504
Mailing Lists and Services
1505
Morticians
1506
Miscellaneous Service Enterprises
1507
Technology Transfer Agreements
1521
Construction Contractors
1521.4
Factory-Built Housing
1524
Manufacturers of Personal Property
1525
Property Used in Manufacturing
1525.1
Manufacturing Aids
1525.2
Manufacturing Equipment
1525.3
Manufacturing Equipment Leases of Tangible Personal Property
1525.5
Manufacturing By-Products and Joint-Products
1525.7
Rural Investment Exemption
1526
"Producing, Fabricating and Processing Property Furnished By Consumers General Rules"
1527
Sound Recording
1528
"Photographers, Photostat Producers, Photo Finishers and X-Ray Laboratories"
1529
Motion Pictures
1530
Foundries
1531
Fur Dressers and Dyers
1532
Teleproduction or Other Postproduction Service Equipment
1533
Liquefied Petroleum Gas
1533.1
Farm Equipment and Machinery
1533.2
Diesel Fuel Used in Farming Activities or Food Processing
1534
Timber Harvesting Equipment and Machinery
1535
Racehorse Breeding Stock
1540
"Advertising Agencies, Commercial Artists and Designers"
1541
Printing and Related Arts
1541.5
Printed Sales Messages
1543
Publishers
1546
"Installing, Repairing, Reconditioning in General"
1548
Retreading and Recapping Tires
1549
"Fur Repairers, Alterers and Remodelers"
1550
Reupholsterers
1551
Repainting and Refinishing
1553
Miscellaneous Repair Operations
1565
Auctioneers
1566
Automobile Dealers and Salesmen
1567
Banks and Insurance Companies
1568
"Beer, Wine, and Liquor Dealers"
1569
Consignees and Lienors of Tangible Personal
1570
Charitable Organizations
1571
Florists
1572
Memorial Dealers
1573
"Court Ordered Sales, Foreclosures and Repossessions"
1574
Vending Machine Operators
1583
Modular Systems Furniture
1584
Membership Fees
1585
"Cellular Telephones, Pagers, and other Wireless Telecommunication Devices"
1586
Works of Art and Museum Pieces for Public Display
1587
"Animal Life, Feed, Drugs and Medicines"
1588
"Seeds, Plants and Fertilizer"
1589
Containers and Labels
1590
Newspapers and Periodicals
1591
"Medicines and Medical Supplies, Devices and Appliances"
1591.1
"Medical Devices, Appliances and Supplies"
1591.2
"Wheelchairs, Crutches, Canes, and Walkers"
1591.3
Vehicles for Physically Handicapped Persons
1591.4
Medical Oxygen Delivery Systems
1591.3
Vehicles for Physically Handicapped Persons
1591.4
Medical Oxygen Delivery Systems
1592
Eyeglasses and Other Ophthalmic Materials
1593
Aircraft
1594
Watercraft
1595
Occasional Sales Sale of a Business
1596
Buildings and Other Property Affixed to Realty
1597
Property Transferred or Sold by Certain Nonprofit Organizations
1598
Motor Vehicle and Aircraft Fuels
1598.1
Diesel Fuel Prepayment Exemption
1599
Coins and Bullion
1602
Food Products
1602.5
Reporting Methods for Grocers
1603
Taxable Sales of Food Products
1610
"Vehicles, Vessels, and Aircraft"
1610.2
Mobilehomes and Commercial Coaches
1614
Sales to the United States and Its Instrumentalities
1616
Federal Areas
1617
Federal Taxes
1618
United States Government Supply Contracts
1619
Foreign Consuls
1620
Interstate and Foreign Commerce
1620.1
Sales of Certain Vehicles and Trailers for Use in Interstate or Out-of-State Commerce
1620.2
Beverages Sold or Served by Carriers
1621
Sales to Common Carriers
1628
Transportation Charges
1629
Goods Damaged in Transit
1630
"Packers, Loaders, and Shippers"
1632
C.O.D. Fees
1641
Credit Sales and Repossessions
1642
Bad Debts
1643
Debit Card Fees
1654
"Barter, Exchange, Trade-ins and Foreign Currency Transaction"
1655
"Returns, Defects and Replacements"
1660
Leases of Tangible Personal Property In General
1661
Leases of Mobile Transportation Equipment
1667
Exemption Certificates
1668
Resale Certificates
1669
"Demonstration, Display and Use of Property Held for Resale General"
1669.5
"Demonstration, Display and Use of Property Held for Resale Vehicles"
1670
"Gifts, Marketing Aids, Premiums and Prizes"
1671
Trading Stamps and Related Promotional Plans
1684
Collection of Use Tax by Retailers
1685
Payment of Tax by Purchasers
1686
Receipts for Tax Paid to Retailers
1687
Information Returns
1698
Records
1699
Permits
1699.5
Direct Payment Permits
1699.6
Use Tax Direct Payment Permits
1700
Reimbursement for Sales Tax
1701
Tax-Paid Purchases Resold
1702
Successors Liability
1702.5
Responsible Person Liability
1702.6
Suspended Corporations
1703
Interest and Penalties
1704
Whole Dollar Reporting - Computations on Returns or Other Documents
1705
Relief from Liability
1705.1
Innocent Spouse Relief
1706
Drop Shipments
1707
Electronic Funds Transfer
1802
Place of Sale for Purposes of Bradley-Burns Uniform Local Sales and Use Taxes
1803
Application of Tax
1803.5
Aircraft Common Carriers
1805
Aircraft Common Carriers
1806
Construction Contractors
1807
Process for Reviewing Local Tax Reallocation Inquiries
1821
Foreword
1822
Place of Sale for Purposes of Transactions (Sales) and Use Taxes
1823
Application of Transactions (Sales) Tax and Use Tax
1823.5
"Place of Delivery of Certain Vehicles, Aircraft and Undocumented Vessels"
1825
Aircraft Common Carriers
1826
Construction Contractors
1827
Collection of Use Tax by Retailers
Top of Page | Bottom of Page Envelopes
Doc. Name
Document Title
E-7-AA
#9 ENVELOPE (NORWALK DISTRICT OFFICE)
E-7-AC
#9 ENVELOPE (VAN NUYS DISTRICT OFFICE)
E-7-AP
#9 ENVELOPE (WEST COVINA DISTRICT OFFICE)
E-7-AR
#9 ENVELOPE (VENTURA DISTRICT OFFICE)
E-7-ARH
#9 ENVELOPE (BAKERSFIELD BRANCH OFFICE)
E-7-AS
#9 ENVELOPE (CULVER CITY DISTRICT OFFICE)
E-7-BH
#9 ENVELOPE (SAN FRANCISCO DISTRICT OFFICE)
E-7-CH
#9 ENVELOPE (OAKLAND DISTRICT OFFICE)
E-7-EA
#9 ENVELOPE (IRVINE DISTRICT OFFICE)
E-7-EH
#9 ENVELOPE (RIVERSIDE DISTRICT OFFICE)
E-7-EHC
#9 ENVELOPE (RANCHO MIRAGE DISTRICT OFFICE)
E-7-FH
#9 ENVELOPE (SAN DIEGO DISTRICT OFFICE)
E-7-FHB
#9 ENVELOPE (SAN MARCOS DISTRICT OFFICE)
E-7-GH
#9 ENVELOPE (SAN JOSE DISTRICT OFFICE)
E-7-GHC
#9 ENVELOPE (SALINAS DISTRICT OFFICE)
E-7-JH
#9 ENVELOPE (SANTA ROSA DISTRICT OFFICE)
E-7-JHF
#9 ENVELOPE (SUISUN BRANCH OFFICE)
E-7-KH
#9 ENVELOPE (SACRAMENTO DISTRICT OFFICE)
E-7-KHM
#9 ENVELOPE (REDDING BRANCH OFFICE)
E-7-KHO
#9 ENVELOPE (FRESNO BRANCH OFFICE)
E-7-OH
#9 ENVELOPE (OUT-OF-STATE DISTRICT OFFICE)
E-7-CSS
#9 ENVELOPE (Customer Service)
E-33
Sales and Use Tax Return Envelope (Please confirm Title)
Top of Page | Bottom of Page
