Welcome to the State Board of Equalization

All Publications

Click the subheading below, in bold, to sort designated column.


 Title   Publication   Date Down Arrow  
Construction and Building Contractors Pub 9 12/02  
Residential Property Assessment Appeals Pub 30 03/03  
Residential Property Assessment Appeals (Chinese) Pub 30-C 03/03  
Residential Property Assessment Appeals (Korean) Pub 30-K 03/03  
Residential Property Assessment Appeals (Spanish) Pub 30-S 03/03  
Residential Property Assessment Appeals (Vietnamese) Pub 30-V 03/03  
Publications Available in Your Language Pub 158 04/07  
Combating California’s Underground Economy DE 665 06/07  
Cell Phones and Other Wireless Telecommunication Devices Pub 120 07/07  
Cell Phones and Other Wireless Telecommunication Devices (Chinese) Pub 120-C 07/07  
Cell Phones and Other Wireless Telecommunication Devices (Korean) Pub 120-K 07/07  
Cell Phones and Other Wireless Telecommunication Devices (Spanish) Pub 120-S 07/07  
Cell Phones and Other Wireless Telecommunication Devices (Vietnamese) Pub 120-V 07/07  
Shipping and Delivery Charges (Spanish) Pub 100-S 09/07  
California Use Fuel Tax-A Guide for Vendors and Users Pub 12 05/08  
Glossary of Words and Phrases (Chinese) Pub 399-C 05/08  
Glossary of Words and Phrases (Korean) Pub 399-K 05/08  
Glossary of Words and Phrases (Spanish) Pub 399-S 05/08  
Glossary of Words and Phrases (Vietnamese) Pub 399-V 05/08  
Sales to Residents of Other Countries Pub 104 05/08  
Operating Without a Valid Seller’s Permit—Criminal Citation Pub 166 07/08  
Nonprofit Organizations (Spanish) Pub 18-S 08/08  
IFTA Efile Guide Pub 172 09/08  
Consumer Sales and Use Tax Questions Pub 53-A 10/08  
Consumer Sales and Use Tax Questions (Spanish) Pub 53-A-S 10/08  
Resale Certificate Tips Pub 42 12/08  
Resale Certificate Tips (Chinese) Pub 42-C 12/08  
Resale Certificate Tips (Korean) Pub 42-K 12/08  
Resale Certificate Tips (Spanish) Pub 42-S 12/08  
Striking Gold in California - What You Need to Know About Taxes and Your Small Business Pub 170 01/09  
Striking Gold in California - What You Need to Know About Taxes and Your Small Business (Spanish) Pub 170-S 01/09  
Advertising Agencies Pub 38 02/09  
Hospitals and Other Medical Facilities Pub 45 02/09  
Locksmiths Pub 62 02/09  
Drop Shipments Pub 121 03/09  
Jewelry Stores Pub 64 03/09  
California Property Tax, An Overview Pub 29 08/09  
Liquor Stores Pub 24 08/09  
Sales to the US Government (Spanish) Pub 102-S 08/09  
Sales to the United States Government Pub 102 08/09  
Tips, Gratuities, and Service Charges Pub 115 08/09  
Tips, Gratuities, and Service Charges (Spanish) Pub 115-S 08/09  
Board Hearings: An Introduction Pub 142 10/09  
Contribution Disclosure Statements Pub 151 10/09  
Tax Collection Procedures Pub 54 10/09  
Tax Collection Procedures (Chinese) Pub 54-C 10/09  
Tax Collection Procedures (Korean) Pub 54-K 10/09  
Tax Collection Procedures (Spanish) Pub 54-S 10/09  
Tax Collection Procedures (Vietnamese) Pub 54-V 10/09  
Sales for Resale (Spanish) Pub 103-S 12/09  
How to Inspect and Correct Your Records Pub 58-A 01/10  
How to Inspect and Correct Your Records (Chinese) Pub 58A-C 01/10  
How to Inspect and Correct Your Records (Korean) Pub 58A-K 01/10  
How to Inspect and Correct Your Records (Spanish) Pub 58A-S 01/10  
How to Inspect and Correct Your Records (Vietnamese) Pub 58A-V 01/10  
Local Motor Vehicle Fuel Taxation Law Pub 59 01/10  
What to Expect in a Computer-Assisted Audit Pub 147 01/10  
Your Appeal Hearing Before the Board Members Pub 143 01/10  
Appeals Conferences: An Introduction Pub 142-A 02/10  
Filing a Claim for Refund Pub 117 02/10  
Filing a Claim for Refund (Spanish) Pub 117-S 02/10  
Flavored Cigarettes Banned in the United States Pub 429 02/10  
Flavored Cigarettes Banned in the United States (Arabic) Pub 429-AC 02/10  
Flavored Cigarettes Banned in the United States (Chinese) Pub 429-C 02/10  
Flavored Cigarettes Banned in the United States (Korean) Pub 429-K 02/10  
Flavored Cigarettes Banned in the United States (Punjabi) Pub 429-PI 02/10  
Flavored Cigarettes Banned in the United States (Spanish) Pub 429-S 02/10  
Flavored Cigarettes Banned in the United States (Tagalog) Pub 429-TL 02/10  
Flavored Cigarettes Banned in the United States (Thai) Pub 429-TH 02/10  
Flavored Cigarettes Banned in the United States (Vietnamese) Pub 429-V 02/10  
Rules for Tax Appeals Pub 310 02/10  
California Taxpayer Advocates Pamphlet Pub 145 03/10  
California Taxpayer Advocates Pamphlet (Chinese) Pub 145-C 03/10  
California Taxpayer Advocates Pamphlet (Korean) Pub 145-K 03/10  
California Taxpayer Advocates Pamphlet (Spanish) Pub 145-S 03/10  
California Taxpayer Advocates Pamphlet (Vietnamese) Pub 145-V 03/10  
Drug Stores Pub 27 03/10  
Grocery Stores Pub 31 03/10  
Grocery Stores (Chinese) Pub 31-C 03/10  
Grocery Stores (Korean) Pub 31-K 03/10  
Grocery Stores (Spanish) Pub 31-S 03/10  
Grocery Stores (Vietnamese) Pub 31-V 03/10  
Labor Charges (Spanish) Pub 108-S 03/10  
Mandatory Use Tax Registration for Service Enterprises (Chinese) Pub 126-C 03/10  
Mandatory Use Tax Registration for Service Enterprises (Korean) Pub 126-K 03/10  
Mandatory Use Tax Registration for Service Enterprises (Punjabi) Pub 126-PI 03/10  
Mandatory Use Tax Registration for Service Enterprises (Russian) Pub 126-R 03/10  
Mandatory Use Tax Registration for Service Enterprises (Spanish) Pub 126-S 03/10  
Mandatory Use Tax Registration for Service Enterprises (Vietnamese) Pub 126-V 03/10  
Online Buying or Selling—Know Your Tax Obligation FTB 3730 03/10  
Warranties and Maintenance Agreements Pub 119 03/10  
Do You Need a California Seller's Permit? (Chinese) Pub 107-C 05/10  
Do You Need a California Seller's Permit? (Korean) Pub 107-K 05/10  
Do You Need a California Seller's Permit? (Spanish) Pub 107-S 05/10  
Sales to Purchasers From Mexico Pub 32 05/10  
Sales to Purchasers From Mexico (Spanish) Pub 32-S 05/10  
Your California Seller's Permit (Chinese) Pub 73-C 10/12  
Your California Seller's Permit (Farsi) Pub 73-F 10/12  
Your California Seller's Permit (Korean) Pub 73-K 10/12  
Your California Seller's Permit (Spanish) Pub 73-S 10/12  
Your California Seller's Permit (Thai) Pub 73-TH 10/12  
Your California Seller's Permit (Vietnamese) Pub 73-V 10/12  
Operators of Swap Meets, Flea Markets & Special Events (Spanish) Pub 111-S 06/10  
Sales and Use Taxes: Exemptions and Exclusions Pub 61 06/10  
Strategic Plan Pub 382 07/10  
State Board of Equalization 3 Year Business Plan Pub 416-B 08/10  
Veterinarians Pub 36 08/10  
Vision Statement Pub 200 08/10  
Cigarette and Tobacco Products Taxes Pub 93 11/10  
Closing Out Your Seller's Permit Pub 74 12/10 Fill-in Form
Closing Out Your Seller's Permit (Chinese) Pub 74-C 12/10  
Closing Out Your Seller's Permit (Korean) Pub 74-K 12/10  
Closing Out Your Seller's Permit (Spanish) Pub 74-S 12/10 Fill-in Form
Closing Out Your Seller's Permit (Vietnamese) Pub 74-V 12/10 Fill-in Form
Coupons, Discounts and Rebates Pub 113 12/10  
Coupons, Discounts and Rebates (Spanish) Pub 113-S 12/10  
EFT Quick Reference Guide Pub 89ST 12/10  
Franchise and Personal Income Tax Appeals Pub 81 12/10  
New California Counterfeit-Resistant Cigarette Tax Stamp Pub 403 12/10  
New California Counterfeit-Resistant Cigarette Tax Stamp Pub 403-C 12/10  
New California Counterfeit-Resistant Cigarette Tax Stamp Pub 403-K 12/10  
New California Counterfeit-Resistant Cigarette Tax Stamp Pub 403-S 12/10  
New California Counterfeit-Resistant Cigarette Tax Stamp Pub 403-V 12/10  
Leasing Tangible Personal Property Pub 46 03/11  
Offer in Compromise Pub 56 03/11  
Offer in Compromise (Chinese) Pub 56-C 03/11  
Offer in Compromise (Korean) Pub 56-K 03/11  
Offer in Compromise (Spanish) Pub 56-S 03/11  
Offer in Compromise (Vietnamese) Pub 56-V 03/11  
Straight Vegetable Oil (SVO) Pub 167 03/11  
Tax Information for City and County Officials Pub 28 03/11  
Waste Vegetable Oil (WVO) Pub 168 03/11  
California Timber Yield Tax Pub 86 04/11  
Organized Camps Pub 127 04/11  
Property Tax Exemptions for Religious Organizations Pub 48 04/11  
Audits Pub 76 05/11  
Audits (Korean) Pub 76-K 05/11  
Audits (Spanish) Pub 76-S 05/11  
Audits (Thai) Pub 76-TH 05/11  
Criminal Citations Include a Civil Administrative Process Pub 161 05/11  
Criminal Citations Include a Civil Administrative Process (Arabic) Pub 161-AC 05/11  
Criminal Citations Include a Civil Administrative Process (Chinese) Pub 161-C 05/11  
Criminal Citations Include a Civil Administrative Process (Korean) Pub 161-K 05/11  
Criminal Citations Include a Civil Administrative Process (Punjabi) Pub 161-PJ 05/11  
Criminal Citations Include a Civil Administrative Process (Spanish) Pub 161-S 05/11  
Criminal Citations Include a Civil Administrative Process (Tagalog) Pub 161-TL 05/11  
Criminal Citations Include a Civil Administrative Process (Thai) Pub 161-TH 05/11  
Criminal Citations Include a Civil Administrative Process (Vietnamese) Pub 161-V 05/11  
California Timber Yield Tax Law Pub 43 06/11  
Master Settlement Agreement Pub 407 06/11  
Appeals Procedures Sales and Use Taxes and Special Taxes Pub 17 07/11  
Appeals Procedures Sales and Use Taxes and Special Taxes (Spanish) Pub 17-S 07/11  
Appeals Procedures Sales and Use Taxes and Special Taxes (Thai) Pub 17-TH 07/11  
Guide to the Timber Yield Tax Pub 87 07/11  
Innocent Spouse Relief from Sales & Use Tax Pub 57 07/11 Fill-in Form
Statewide Compliance and Outreach Program Pub 165 07/11  
California IFTA - Introduction to the International Fuel Tax Agreement Pub 50-A 08/11  
Do You Need a California Fuel Permit or License? Pub 84 08/11  
Where to File California and Federal Investigative Complaints Pub 160 08/11  
Understanding Your Rights as a California Taxpayer Pub 70 09/11  
Understanding Your Rights as a California Taxpayer (Chinese) Pub 70-C 09/11  
Understanding Your Rights as a California Taxpayer (Korean) Pub 70-K 09/11  
Understanding Your Rights as a California Taxpayer (Spanish) Pub 70-S 09/11  
Understanding Your Rights as a California Taxpayer (Vietnamese) Pub 70-V 09/11  
Annual Report of the Board of Equalization Pub 306 10/11  
Graphic Design, Printing and Publishing Pub 37 10/11  
History of the Board, the First 100 Years Pub 216 10/11  
Taxes and Fees Administered by the Board of Equalization Pub 41 10/11  
Occupational Lead Poisoning Prevention Fee Pub 94 11/11  
BOE Prospectus: Taxes, Fees, Programs, and Services Pub 306-A 12/11  
Credit Card Payment Guide Pub 159-CCG 12/11  
Instructions for Reporting State-Assessed Property Pub 67 Series 12/11  
Board of Equalization Resource Guide to Free Tax Products and Services (Chinese) Pub 51-C 01/12  
Board of Equalization Resource Guide to Free Tax Products and Services (Korean) Pub 51-K 01/12  
Board of Equalization Resource Guide to Free Tax Products and Services (Spanish) Pub 51-S 01/12  
Board of Equalization Resource Guide to Free Tax Products and Services (Vietnamese) Pub 51-V 01/12  
Interior Designers (Spanish) Pub 35-S 01/12  
Interior Designers and Decorators Pub 35 01/12  
Tax Information Bulletin Index Pub 26 02/12  
District Taxes and Delivered Sales (Spanish) Pub 105-S 03/12  
Consignment Sales Pub 114 04/12  
Consignment Sales (Spanish) Pub 114-S 04/12  
Doing Business Just Got Easier with eReg Pub 214 05/12  
Doing Business Just Got Easier with eReg (Arabic) Pub 214-AC 05/12  
Doing Business Just Got Easier with eReg (Chinese) Pub 214-C 05/12  
Doing Business Just Got Easier with eReg (Korean) Pub 214-K 05/12  
Doing Business Just Got Easier with eReg (Punjabi) Pub 214-PI 05/12  
Doing Business Just Got Easier with eReg (Spanish) Pub 214-S 05/12  
Doing Business Just Got Easier with eReg (Vietnamese) Pub 214-V 05/12  
Property Tax Welfare Exemption Pub 149 05/12  
Sales and Use Tax Questions for the Business Person Pub 53-B 05/12  
Sales and Use Tax Questions for the Business Person (Spanish) Pub 53-B-S 05/12  
Sales and Use Tax Records Pub 116 05/12  
Sales and Use Tax Records (Spanish) Pub 116-S 05/12  
Sales to Residents of Other Countries (Spanish) Pub 104-S 05/12  
Watercraft Industry Pub 40 05/12  
Aircraft and California Tax Pub 79-A 06/12 Fill-in Form
Aircraft and California Tax (Spanish) Pub 79-A-S 06/12  
Biodiesel and California Tax Pub 96 06/12  
Buying and Selling Dogs, Cats, and Other Animals Pub 122 06/12  
Buying and Selling Dogs, Cats, and Other Animals (Chinese) Pub 122-C 06/12  
Buying and Selling Dogs, Cats, and Other Animals (Korean) Pub 122-K 06/12  
Buying and Selling Dogs, Cats, and Other Animals (Spanish) Pub 122-S 06/12  
Buying and Selling Dogs, Cats, and Other Animals (Vietnamese) Pub 122-V 06/12  
California IFTA - Guide to the International Fuel Tax Agreement Pub 50 06/12  
California IFTA - Guide to the International Fuel Tax Agreement (Spanish) Pub 50-S 06/12  
California Use Tax Basics Pub 110 06/12  
California Use Tax Basics (Spanish) Pub 110-S 06/12  
Cigarette Distributor Licensing and Tax Stamp Guide Pub 63 06/12  
Do You Need a California Seller's Permit? Pub 107 06/12  
Documented Vessels and California Tax Pub 79 06/12 Fill-in Form
Dry Cleaners Pub 125 06/12  
Dry Cleaners Pub 125-C 06/12  
Dry Cleaners Pub 125-K 06/12  
Efile Guide for EFT Accounts Pub 159-EFT 06/12  
Electronic Waste Recycling Fee Pub 95 06/12  
Emergency Telephone Users (911) Surcharge Pub 39-A 06/12  
Internet Sales Pub 109 06/12  
Internet Sales (Spanish) Pub 109-S 06/12  
Labor Charges Pub 108 06/12  
Operators of Swap Meets, Flea Markets, or Special Events Pub 111 06/12  
Out-of-State Sellers: Do You Need to Register with California? Pub 77 06/12  
Prepaid Sales Tax and Sales of Fuel Pub 82 06/12  
Sales Delivered Outside California Pub 101 06/12  
Sales Delivered Outside California (Spanish) Pub 101-S 06/12  
Sales for Resale Pub 103 06/12  
Sales of Cigarettes and Tobacco Products in California - License Requirement for Retailers Pub 78 06/12  
Sales of Cigarettes and Tobacco Products in California - License Requirement for Retailers (Arabic) Pub 78-AC 06/12  
Sales of Cigarettes and Tobacco Products in California - License Requirement for Retailers (Chinese) Pub 78-C 06/12  
Sales of Cigarettes and Tobacco Products in California - License Requirement for Retailers (Korean) Pub 78-K 06/12  
Sales of Cigarettes and Tobacco Products in California - License Requirement for Retailers (Punjabi) Pub 78-PJ 06/12  
Sales of Cigarettes and Tobacco Products in California - License Requirement for Retailers (Spanish) Pub 78-S 06/12  
Sales of Cigarettes and Tobacco Products in California - License Requirement for Retailers (Tagalog) Pub 78-TL 06/12  
Sales of Cigarettes and Tobacco Products in California - License Requirement for Retailers (Thai) Pub 78-TH 06/12  
Sales of Cigarettes and Tobacco Products in California - License Requirement for Retailers (Vietnamese) Pub 78-V 06/12  
Shipping and Delivery Charges Pub 100 06/12  
Statewide Compliance and Outreach Program Pub 164 06/12  
Statewide Compliance and Outreach Program (Chinese) Pub 164-C 06/12  
Statewide Compliance and Outreach Program (Korean) Pub 164-K 06/12  
Statewide Compliance and Outreach Program (Spanish) Pub 164-S 06/12  
Statewide Compliance and Outreach Program (Vietnamese) Pub 164-V 06/12  
Use Tax: Guide to Reporting Out-of-State Purchases Pub 217 06/12  
Voluntary Disclosure Program Pub 178 06/12  
Appeals Process: Glossary of Terms Pub 142-B 07/12  
Combination Packages and Gift-Wrapping Pub 106 07/12  
Dining & Beverage Industry Pub 22 07/12  
Dining & Beverage Industry (Chinese) Pub 22-C 07/12  
Dining & Beverage Industry (Korean) Pub 22-K 07/12  
Dining & Beverage Industry (Spanish) Pub 22-S 07/12  
Dining & Beverage Industry (Thai) Pub 22-TH 07/12  
Dining & Beverage Industry (Vietnamese) Pub 22-V 07/12  
Alcoholic Beverage Tax Pub 92 08/12  
California Tire Fee Pub 91 08/12  
California Tire Fee (Spanish) Pub 91-S 08/12  
Cigarette and Tobacco Product Inspections Pub 152 08/12  
Cigarette and Tobacco Product Sales (Arabic) Pub 152-AC, 08/12  
Cigarette and Tobacco Product Sales (Chinese) Pub 152-C 08/12  
Cigarette and Tobacco Product Sales (Korean) Pub 152-K 08/12  
Cigarette and Tobacco Product Sales (Punjabi) Pub 152-PI 08/12  
Cigarette and Tobacco Product Sales (Spanish) Pub 152-S 08/12  
Cigarette and Tobacco Product Sales (Tagalog) Pub 152-TL 08/12  
Cigarette and Tobacco Product Sales (Thai) Pub 152-TH 08/12  
Cigarette and Tobacco Product Sales (Vietnamese) Pub 152-V 08/12  
The California State Board of Equalization Pub 21-G 08/12  
Underground Storage Tank Fee Pub 88 08/12  
Interest and Penalties Pub 75 05/13  
Efile Guide Pub 159 10/12  
Efile Guide (Chinese) Pub 159-C 10/12  
Efile Guide (Korean) Pub 159-K 10/12  
Efile Guide (Spanish) Pub 159-S 10/12  
Efile Guide (Thai) Pub 159-T 10/12  
Efile Guide (Vietnamese) Pub 159-V 10/12  
Hit the Wall trying to solve Your Tax Problem? (TRA brochure) Pub 231 10/12  
Mandatory Use Tax Registration for Service Enterprises Pub 126 10/12  
Summary of Constitutional and Statutory Authorities Pub 72 10/12  
Vehicles and Vessels: How to Request a Use Tax Clearance for DMV Registration Pub 52 10/12  
Vehicles and Vessels: How to Request a Use Tax Clearance for DMV Registration (Spanish) Pub 52-S 10/12  
Your California Seller's Permit Pub 73 10/12  
Motor Carrier Office Newsletter Pub 205 11/12  
Cigarette and Tobacco Products Taxes Newsletter Pub 204 12/12  
Special Taxes and Fees Newsletter Pub 201 12/12  
Tax Appeals Assistance Program (trifold) Pub 215 12/12  
Sales to American Indians and Sales in Indian Country Pub 146 01/13  
Agricultural Industry Pub 66 01/13  
Board of Equalization Resource Guide to Free Tax Products and Services Pub 51 01/13  
California Businesses: How to Identify California Use Tax Due (Chinese) Pub 123-C 01/13  
California Businesses: How to Identify California Use Tax Due (Vietnamese) Pub 123-V 01/13  
California Businesses: How to Identify and Report California Use Tax Due Pub 123 01/13  
California Businesses: How to Identify and Report California Use Tax Due (Korean) Pub 123-K 01/13  
California Businesses: How to Identify and Report California Use Tax Due (Spanish) Pub 123-S 01/13  
California City and County Sales and Use Tax Rates Pub 71 01/13  
California City and County Sales and Use Tax Rates (Chinese) Pub 71-C 01/13  
California City and County Sales and Use Tax Rates (Korean) Pub 71-K 01/13  
California City and County Sales and Use Tax Rates (Spanish) Pub 71-S 01/13  
California City and County Sales and Use Tax Rates (Vietnamese) Pub 71-V 01/13  
California Private Railroad Car Tax Law Pub 8 01/13  
District Taxes (Sales and Use Taxes) Pub 44 01/13  
District Taxes (Sales and Use Taxes) (Spanish) Pub 44-S 01/13  
District Taxes and Delivered Sales Pub 105 01/13  
Environmental Fee Pub 90 01/13  
Environmental Fee (Spanish) Pub 90-S 01/13  
Internet Auction Sales and Purchases Pub 177 01/13  
Lumber Products and Engineered Wood Products Pub 256 01/13  
Motor Vehicle Dealers Pub 34 01/13  
Photographers, Photo Finishers, and Film Processing Laboratories Pub 68 01/13  
Vending Machine Food Sales Pub 118 01/13  
Managed Audit Program Pub 53 03/13  
Mobilehomes & Factory-Built Housing Pub 47 03/13  
Auto Repair Garages and Service Stations Pub 25 04/13  
Auto Repair Garages and Service Stations (Spanish) Pub 25-S 04/13  
Nonprofit Organizations Pub 18 04/13