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?

It’s Convenient

  • 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

It’s Fast

  • 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.

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Who is eligible to e-file?

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

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What are my e-file options?

For more information on BOE-file, the BOE's free option, download our E-File Guide.

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