General E-Filing Information for Sales & Use Taxpayers (Español)
What is e-filing?
Electronic filing (e-filing) is the fast, easy and convenient method of filing tax returns or reports and paying amounts owed over the Internet.
What are the benefits of e-filing?
- File from anywhere you can connect to the Internet.
- File anytime, day or night - 7 days a week. (The system is unavailable from Sunday at 7:00 pm to Monday at 5:00 am., Pacific time to perform routine maintenance.)
- Eliminate trips to the post office
- Automatic calculations save time.
- Immediate confirmation of filing.
It's Safe and Secure
- The latest hardware and software security ensures the safety and security of taxpayer information.
Nearly all sales and use tax accounts are eligible to e-file including the following:
- single location accounts
- accounts that do business from multiple locations and are required to complete any of the following local tax schedules
- Schedule B - Detailed Allocation By County of the 1% Combined State and Uniform Local Sales and Use Tax
- Schedule C - Detailed Allocation by Suboutlet of the 1% Combined State and Local Tax
- Schedule E - Detailed Allocation By County of 1% Combined State and Uniform Local Use Tax
- consumer use tax (SU) accounts
- fuel retailer (SR) and distributor (SG) accounts
- certificate of registration (SC) accounts
- temporary accounts
- prepayment accounts
- governmental agency accounts
- revoked accounts
- bankruptcy status accounts
- accounts required to pay by Electronic Funds Transfer (EFT)
The following are ineligible to e-file:
- accounts that require reporting on schedules other than Schedule A (district tax), B (local tax), C (local tax), E (local tax), G (prepaid fuel),and/or Schedule A and B ( fuel purchases and prepaid fuel for SG accounts).
- BOE-designated confidential accounts or "Safe at Home" program accounts (victims of domestic violence)
- accounts claiming Aircraft Adjustments for local tax purposes
- accounts registered to a permanent place of business that make sales from temporary locations and are required to complete form BOE-530-B
- amended or corrected returns
What are my e-file options?
- BOE-file is the BOE's free e-filing option.
- Other service providers are also available.
- Direct Transmit
For more information on BOE-file, the BOE's free option, download our E-File Guide.