Registration Help

Main Menu

  1. Register a business activity with BOE
  2. Add a new location to an existing account
  3. Register for an International Fuel Tax Agreement (IFTA) Account
  4. Register for a Timber Yield Tax Account
  5. Apply for and purchase a California Fuel Trip Permit
  6. Apply and purchase Annual Flat Rate Decals for private passenger vehicles
  7. Pay use tax and/or lumber products assessment on one-time purchase
  8. Register to pay taxes on Internet purchases of cigarette and/or tobacco products

Business Activities

  1. Selling items or goods in California
    1. Alcoholic beverages
      1. Holding an Alcoholic Beverage Control (ABC) license
      2. Operating a brewpub
      3. Shipping beer to licensed distributors in California from another state
      4. Transporting alcoholic beverages into California
      5. Selling distilled spirits (alcoholic beverages) to passengers in transit (i.e. aircraft or train) through California
    2. Cigarettes and/or tobacco products
      1. Selling cigarettes and/or tobacco products at retail
      2. Selling cigarettes at wholesale
      3. Importing cigarettes from outside of the United States
      4. Manufacturing cigarettes
      5. Distributing cigarettes to wholesalers and/or retailers
      6. Stamping Cigarettes
      7. Selling tobacco products at wholesale (other than cigarettes)
      8. Importing and/or manufacturing tobacco products (other than cigarettes)
      9. Distributing of tobacco products (other than cigarettes)
    3. Selling new tires, new or used motor vehicles, construction equipment or farm equipment
    4. Selling covered electronic devices (e.g., television, portable DVD player, or computer screens greater than 4 inches diagonally)
    5. Fuel Products (i.e. selling, storing, importing, manufacturing, or distributing fuel products in California or operating an oil refinery, terminal, pipeline in marine terminal waters)
      1. Selling fuels other than gasoline and diesel
      2. Selling and delivering alternative fuel (liquefied petroleum gas (LPG), liquid natural gas (LNG), or compressed natural gas (CNG)) into the fuel tank of a motor vehicle)
      3. Selling and delivering aircraft jet fuel into the fuel tank of an aircraft
      4. Diesel fuel (includes clear diesel and dyed diesel blends)
      5. Biodiesel
      6. Motor vehicle fuel (gasoline)
      7. Aviation gasoline
      8. Manufacturing biodiesel fuel from waste vegetable oil (WVO), straight vegetable oil (SVO) or blending biodiesel fuel with tax paid diesel
      9. Operating a refinery or marine terminal that receives crude oil or petroleum products or operating a pipeline that transports crude oil or petroleum products
      10. Operating a refinery or marine terminal that receives crude oil or petroleum products or operating a pipeline that transports crude oil or petroleum products
    6. Selling lumber products or engineered wood products
  2. Purchasing items for use in California without paying tax
    1. Purchasing new tires for use in California
    2. Purchasing covered electronic devices (e.g., television, portable DVD player, or computer screens greater than 4 inches diagonally)
    3. Purchasing lumber products or engineered wood products
  3. Claiming bad debt losses (Lender)
  4. Operating a vehicle interstate or operating as a common carrier
    1. Operating a qualified diesel powered motor vehicle where the interstate travel is restricted to Mexico and California
    2. Transporting alcoholic beverages into California
    3. Selling distilled spirits (alcoholic beverages) to passengers in transit (i.e. aircraft or train) through California
  5. Exempt Bus Operator
    1. Owning, operating or controlling an exempt bus operation powered by diesel fuel
    2. Owning, operating or controlling an exempt bus operation powered by alternative fuels
      1. Choosing to pay annual flat tax rate on fuel usage
  6. Train Operator
  7. Using Fuel Products in an exempt manner
    1. Purchasing, as a California government entity or subdivision, dyed diesel fuel for use in a diesel powered vehicle on California highways
  8. Underground Storage Tank(s) used to store petroleum products
  9. Using alternative fuels (liquefied petroleum gas (LPG), liquid natural gas (LNG), compressed natural gas (CNG))
    1. Choosing to pay annual flat tax rate on fuel usage
  10. Employing 10 or more people
    1. Employing 10 or more employees who each were employed for 160 hours or more in California per calendar year
    2. Employing 50 or more employees who each were employed more than 500 hours in California per calendar year
  11. Generating 5 tons or more of hazardous waste within a calendar year at any site
  12. Electrical Energy Services
    1. Purchasing electricity for consumption without paying the surcharge to supplier
    2. Making sales of electricity to consumers in California
  13. Natural Gas
    1. Purchasing natural gas for consumption from an interstate pipeline
    2. Selling natural gas to consumers in California as a Public Utility
  14. Telephone or Voice over Internet Protocol (VoIP) services
    1. Purchasing intrastate or VoIP communication services for consumption from a supplier without paying the Emergency Telephone Users Surcharge
    2. Providing intrastate telephone or VoIP communication services in California or billing and/or collecting charges for these communication services

Preparer Information

  1. Business entity type for which you are registering
  2. Are you applying for a Temporary Seller’s Permit?

Owner Information

  1. Identification Type
  2. FEIN
  3. SEIN
  4. Are you changing from one type of business organization to another?

Sales Activities

  1. Will you be selling alcohol?
  2. Will you be selling cigarettes and tobacco products?
  3. Will you be selling tires (includes sale of new and used vehicles or farm equipment)?
  4. Will you be selling covered electronic devices (e.g., television, video or computer screens greater than 4 inches diagonally)?
  5. Will you be selling lumber products or engineered wood products?

Business Information

  1. Are you buying or transferring an existing business?
  2. NAICS code
  3. Check one that best describes your business
  4. Credit Card Processor

Activity Information

  1. Are you stamping cigarettes?
  2. Do you have a Terminal Control Number (TCN)?
  3. Do you have the IRS Letter of Registration/637 Registration Number?
  4. Vehicle Information

Timber Yield Tax Account

  1. Have you harvested timber or forest products in California?
  2. Do you own and/or plan to harvest timber or forest products in California?
  3. Timber Yield Tax Account Number
  4. Type of Harvest
  5. Operation Number
  6. Same as Timber Owner

Registration California Fuel Trip Permit

  1. Do you operate a qualified motor vehicle?

Registration – Vehicle, Vessel, Aircraft, and Manufactured Home/Mobilehome Information

  1. Is the address located within city limits?
  2. Exemption Claim
    1. Select the appropriate exemption claim for the above item
    2. Do you want to pay tax for an exemption claimed?

Payment Information

  1. Payment Amount
  2. Payment Method
  3. Bank Information

Purchase Information

  1. Purchase price of lumber product(s) only

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Main Menu

  1. Register a business activity with BOE

    Register for a Permit or License.

  2. Add a new location to an existing account

    Add a new location to an existing account allows you to add an additional location at which business activity will be conducted. The original business location is already registered and remains open. New location(s) can be added to the following registered accounts:

    • Seller’s Permit
    • Beer Manufacturer
    • Beer Vendor
    • Beer and Wine Importer
    • Distilled Spirits
    • Winegrower
    • Cigarette Manufacturer
    • Tobacco Importer or Manufacturer
    • Generator Fee
    • Underground Storage Tank
    • Aircraft Jet Fuel Dealer
    • Oil Spill Prevention and Administration Fee

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  3. Register for an International Fuel Tax Agreement (IFTA) Account

    Any person operating a qualified motor vehicle registered in California with interstate travel is required to be licensed under this Agreement, except as indicated in International Fuel Tax Agreement (IFTA) Articles of Agreement Sections R310 and R500.

    Interstate travel: Travel within California and any other IFTA member states or Canadian provinces.

    Qualified Motor Vehicle:

    • have two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds or 11,797 kilograms
    • have three or more axles regardless of weight
    • when used in combination (for example, a tractor-trailer combination), has a combined weight exceeding 26,000 pounds or 11,797 kilograms gross vehicle weight
  4. Register for a Timber Yield Tax Account

    The Timber Yield Tax is a property tax with a current rate of 2.9 percent. This tax applies to the harvest of forest trees, whether standing or down, for wood products. As a timber owner, you generally owe the tax when your trees are harvested. See Publication 87, Guide to the California Timber Yield Tax, for additional information.

  5. Apply for and purchase a California Fuel Trip Permit

    California Fuel Trip (CFT) permits allow out-of state registered owners to enter and travel into California for 4 consecutive days without obtaining a license for fuel tax purposes. This permit also allows California registered carriers to re-enter California after traveling out of state if they are unlicensed for fuel tax purposes. The CFT permit must be obtained and completed prior to entering the state.

  6. Apply and purchase Annual Flat Rate Decals for private passenger vehicles

    In lieu of paying the use fuel tax on the basis of the number of gallons used, the owner or operator of a motor vehicle propelled by a system using liquefied petroleum gas (LPG), liquid natural gas (LNG), or compressed natural gas (CNG), who operates the motor vehicle exclusively within California, may elect to pay the fuel tax for the use of such fuels on an annual flat rate basis.

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  7. Pay use tax and/or lumber products assessment on one-time purchase

    If you purchase items from out-of-state retailers that are not required or authorized to collect California tax and then use, give away, store, or otherwise consume the item in this state, you may owe California use tax. This is true whether you order the item over the Internet, by telephone, or by mail.

    Generally, use tax will apply to the purchase of the same item from a retailer located outside this state. If the out-of-state retailer does not collect the California tax which is due on your purchase, you are required to report and pay use tax.

    You can pay use tax on one-time purchase item(s) if you do not have a seller's permit and are not required to register for a use tax account as a qualified purchaser.

    Pay the lumber products assessment on one-time purchase item(s)

    Beginning January 1, 2013, a 1% lumber products assessment is imposed on the use of lumber or engineered wood products in California.

    If you purchase lumber or engineered wood products from out-of-state retailers for use in this state, you may owe the 1% lumber products assessment on your purchase. In general, if you are required to pay the use tax on your purchase of lumber or engineered wood products, you may also be required to pay the 1% lumber products assessment.

    See Lumber Products Assessment for additional information.

    You can pay the 1% lumber products assessment, as well as the applicable use tax, on one-time purchase item(s) if you do not have a seller’s permit and are not required to register for a use tax account as a qualified purchaser.

    1. Purchase price of lumber product(s) only

      In addition to the applicable use tax, an additional 1% assessment may be due on purchases of lumber or engineered wood products.

      In general, lumber products and engineered wood products subject to the assessment are building products usually used in construction in which wood is at least 10% of total content. For example all dimensions and grades of lumber, roofing, (shakes and wooden shingles), siding, lath, plywood, particle board, fiberboard, oriented strand board, I-joists, laminated veneer lumber, veneer-based sheeting material, and inorganic-bonded and wood thermoplastic composites, including plastic lumber and decking (these are examples only; additional products not listed may be subject to the 1% assessment).

      See Lumber Products Assessment for additional information.

  8. Register to pay taxes on Internet purchases of cigarette and/or tobacco products

    The Cigarette and Tobacco Product Internet Program collects the California state excise and use taxes from California consumers purchasing untaxed cigarettes and/or tobacco products from out-of-state Internet retailers, and/or by way of mail or telephone, for self-consumption in California.

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Business Activities

  1. Selling items or goods in California

    Examples of items or goods are: furniture, giftware, hot food products, toys, antiques, and clothing. This includes items sold at retail, wholesale, or by the manufacturer.

    1. Alcoholic beverages

      Alcoholic Beverage Tax Program - Frequently Asked Questions
      Alcoholic Beverage Tax - Pub. 92

      1. Holding an Alcoholic Beverage Control (ABC) license

        Who is required to register?
        In general, you must register with the BOE if you are required to obtain one of the following licenses issued by the Department of Alcoholic Beverage Control (ABC):

        • Manufacturer
        • Wine Blender
        • Winegrower
        • Importer
        • Rectifier
        • Wholesaler
        • Customs Broker
        • On-Sale General Brewpub
        • Distilled Spirits Manufacturer’s Agent
        • Wine Direct Shipper
        • Brandy Manufacturer
        • Industrial Alcohol Dealer
        • On-Sale General for Airplanes
        • On-Sale General for Trains

        Common carriers (transporters), other than railroads and steamship companies, must also register with the BOE in order to transport alcoholic beverages into this state.

        Beer vendors must also register to report shipments into California.

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      2. Operating a brewpub

        A brewpub is a restaurant authorized to sell beer, wine, and distilled spirits for consumption in a legitimate eating place that includes a limited amount of brewing of beer.

      3. Shipping beer to licensed distributors in California from another state

        Beer vendors are required to register with Alcoholic Beverage Control (ABC) to obtain a Certificate of Compliance. ABC notifies BOE to register the beer vendor. The beer vendor must report beer shipped to California licensed distributors.

      4. Transporting alcoholic beverages into California

        Any common carrier transporting alcohol for delivery into California is required to have a common carrier license.

      5. Selling distilled spirits (alcoholic beverages) to passengers in transit (i.e. aircraft or train) through California

        An excise tax is levied on distilled spirits sales made in California by common carriers on board boats, trains, and airplanes, or by persons licensed to sell distilled spirits on board such boats, trains, and airplanes, at the same rates as set forth in the California Alcoholic Beverage Tax Law – Section 32201. See California Alcoholic Beverage Tax Law – Section 32202 for additional information.

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    2. Cigarette and/or Tobacco Products

      Cigarette and Tobacco Products Taxes - Pub. 93

      1. Selling cigarettes and/or tobacco products at retail

        California Cigarette & Tobacco Products Licensing Act of 2003 - Retailer License

      2. Selling cigarettes at wholesale

        Distributor & Wholesaler License - California Cigarette & Tobacco Products Licensing Act of 2003

      3. Importing cigarettes from outside of the United States

        California Cigarette & Tobacco Products Licensing Act of 2003 - Cigarette Manufacturer/Importer License

      4. Manufacturing cigarettes

        California Cigarette & Tobacco Products Licensing Act of 2003 - Cigarette Manufacturer/Importer License

      5. Distributing cigarettes to wholesalers and/or retailers

        Cigarette Distributor Licensing and Tax Stamp Guide

      6. Stamping cigarettes

        Cigarette Tax Stamp Program

      7. Selling tobacco products at wholesale (other than cigarettes)

        Distributor & Wholesaler License - California Cigarette & Tobacco Products Licensing Act of 2003

      8. Importing and/or manufacturing tobacco products (other than cigarettes)

        California Cigarette & Tobacco Products Licensing Act of 2003

      9. Distributing of tobacco products (other than cigarettes)

        A tobacco products distributor is a person who makes the first distribution of untaxed tobacco products. Distribution includes the sale of untaxed tobacco products, the use or consumption of untaxed tobacco products, and the placing of untaxed tobacco products into a vending machine or retail stock.

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    3. Selling new tires, new or used motor vehicles, construction equipment or farm equipment

      California Tire Fee - Pub. 91

    4. Selling covered electronic devices (e.g., television, portable DVD player, or computer screens greater than 4 inches diagonally)

      Electronic Waste Recycling Fee - Pub. 95

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    5. Fuel Products (i.e. selling, storing, importing, manufacturing, or distributing fuel products in California or operating an oil refinery, terminal, pipeline in marine terminal waters)
      1. Selling fuels other than gasoline and diesel

        Fuel vendors who sell and deliver alternative fuel (liquefied petroleum gas (LPG), liquid natural gas (LNG), or compressed natural gas (CNG) into the tanks of motor vehicles must collect and report use fuel tax for such sales (note exemption below). Vendors must also provide purchasers (users) with a receipt for each sale. The receipt must show the name and address of the user (the sales invoice when paid constitutes a receipt).

        Exemption: Vendors are not required to collect use fuel tax for sales of LPG, LNG, or CNG if the user’s vehicle has a current BOE exemption sticker affixed. The sticker specifies the type of fuel that is exempt from tax (only the fuel specified on the sticker is exempt for that vehicle).

      2. Selling and delivering alternative fuel (liquefied petroleum gas (LPG), liquid natural gas (LNG), or compressed natural gas (CNG)) into the fuel tank of a motor vehicle

        Fuel vendors who sell and deliver alternative fuel (LPG, LNG or CNG) into the tanks of motor vehicles must collect and report use fuel tax for such sales (note exemption below). Vendors must also provide purchasers (users) with a receipt for each sale. The receipt must show the name and address of the user (the sales invoice when paid constitutes a receipt).

        Exemption: Vendors are not required to collect use fuel tax for sales of LPG, LNG, or CNG if the user’s vehicle has a current BOE exemption sticker affixed. The sticker specifies the type of fuel that is exempt from tax (only the fuel specified on the sticker is exempt for that vehicle).

      3. Selling and delivering aircraft jet fuel into the fuel tank of an aircraft

        Laws, Regulations & Annotations

      4. Diesel fuel (includes clear diesel and dyed diesel blends)

        Diesel fuel is any liquid commonly or commercially known or sold as a fuel that is suitable for a diesel powered highway vehicle. A liquid meets this requirement if, without further processing or blending, the liquid has practical and commercial fitness for use in the engine of a diesel powered highway vehicle. This includes biodiesel.

      5. Biodiesel

        Biodiesel is a fuel made fully or partially from vegetable oil or animal fats. Typically it is produced by combining vegetable oil or animal fat with an alcohol, such as methanol or ethanol in the presence of a chemical catalyst.

      6. Motor vehicle fuel (gasoline)

        Motor vehicle fuel includes gasoline, aviation gasoline, gasohol, finished gasoline, gasoline blendstocks, and blended motor vehicle fuel. Note: Aviation gasoline is all special grades of gasoline that are suitable for use in aviation reciprocating engines.

      7. Aviation gasoline

        Aviation gasoline are all grades of gasoline that are suitable for use in aviation reciprocating engines.

      8. Manufacturing biodiesel fuel from waste vegetable oil (WVO), straight vegetable oil (SVO) or blending biodiesel fuel with tax paid diesel

        Biodiesel and California Tax - Pub. 96

      9. Operating a refinery or marine terminal that receives crude oil or petroleum products or operating a pipeline that transports crude oil or petroleum products

        If you operate a refinery in California, a marine terminal in the waters of the state, or a pipeline to transport crude oil or petroleum products out of the state, you must be registered under both the Oil Spill Prevention and Administration Fee Program and the Oil Spill Response Fee Program. You must check both this checkbox and the next checkbox if you do not already have an account for either program. If you already have an oil spill prevention and administration fee account, then you only need to check the next checkbox for an oil spill response fee account.

        If you are a pipeline operator, you need to contact us at 1-800-400-7115 (TTY:711) and follow the prompts for Special Taxes and Fees for assistance so we can ensure that you do not receive an Oil Spill Prevention and Administration Fee Return as you do not have a filing requirement after September 2014.

        Oil Spill Response, Prevention, and Administration Fees Law and Government Code

      10. Operating a refinery or marine terminal that receives crude oil or petroleum products or operating a pipeline that transports crude oil or petroleum products

        If you operate a refinery in California, a marine terminal in the waters of the state, or a pipeline to transport crude oil or petroleum products out of the state, you must be registered under both the Oil Spill Prevention and Administration Fee Program and the Oil Spill Response Fee Program. You must check both this checkbox and the previous checkbox if you do not already have an account for either program. If you already have an oil spill response fee account, then you only need to check the previous checkbox for an oil spill prevention and administration fee account.

        Oil Spill Response, Prevention, and Administration Fees Law and Government Code

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    6. Selling lumber products or engineered wood products

      If you sell lumber products or engineered wood products for use in this state, you are required to collect a 1% lumber products assessment from your customers based on the selling price of these products. If you sell these products, check the Selling lumber products or engineered wood products box. Do not check the box if you only sell items made from lumber or engineered wood products, such as furniture, doors, shutters, and finished hardwood or laminate flooring.

      In general, lumber products and engineered wood products subject to the assessment are building products usually used in construction in which wood is at least 10% of total content. For example, all dimensions and grades of lumber, roofing, (shakes and wooden shingles), siding, lath, plywood, particle board, fiberboard, oriented strand board, I-joists, laminated veneer lumber, veneer-based sheeting material, and inorganic-bonded and wood thermoplastic composites, including plastic lumber and decking (these are examples only; additional products not listed may be subject to the 1% assessment).

      See Lumber Products Assessment for additional information.

  2. Purchasing items for use in California without paying tax

    If you purchase an item (for use, give away, store, or otherwise consume in California) from an out-of-state retailer who did not collect the California tax, you may owe California use tax.

    1. Purchasing new tires for use in California

      California Tire Fee - Pub. 91

    2. Purchasing covered electronic devices (e.g., television, portable DVD player, or computer screens greater than 4 inches diagonally)

      Electronic Waste Recycling Fee - Pub. 95

    3. Purchasing lumber products or engineered wood products

      If you purchase lumber or engineered wood products from suppliers located outside of California which do not collect the 1% lumber products assessment and you will use the products in this state, you are required to pay the 1% assessment directly to the BOE, as well as the applicable use tax. To pay the 1% assessment to the BOE, check the Purchasing lumber products or engineered wood products box. Do not check the box if all your purchases of lumber or engineered wood products will be made into other items that you will resell in your business.

      In general, lumber products and engineered wood products subject to the assessment are building products usually used in construction in which wood is at least 10% of total content. For example all dimensions and grades of lumber, roofing, (shakes and wooden shingles), siding, lath, plywood, particle board, fiberboard, oriented strand board, I-joists, laminated veneer lumber, veneer-based sheeting material, and inorganic-bonded and wood thermoplastic composites, including plastic lumber and decking (these are examples only; additional products not listed may be subject to the 1% assessment).

      See Lumber Products Assessment for additional information.

  3. Claiming bad debt losses (Lender)

    A lender may be a person who purchased or holds an accounts receivable acquired without recourse from a retailer. The retailer must have previously reported California sales or use tax on the sale of tangible personal property for which credit was extended to the buyer. A lender does not need to be a person already registered with BOE.

    You can claim your deduction if:

    • your bad debt losses on accounts receivable are found to be worthless, and
    • the accounts receivable were acquired from a retailer that previously paid the sales and/or use tax, on the sale of tangible personal property

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  4. Operating a vehicle interstate or as a common carrier

    An interstate user or common carrier includes any person who uses diesel fuel in the operation of a qualified motor vehicle in this state and/or who operates the qualified motor vehicle within and without this state or the United States.

    1. Operating a qualified diesel powered motor vehicle where the interstate travel is restricted to Mexico and California

      You travel only in California and Mexico; or
      You travel in California and your business is based outside California in a jurisdiction that is not a member of the International Fuel Tax Agreement (IFTA). Currently, the nonmember jurisdictions are:

      • Mexico
      • Alaska,
      • Hawaii
      • District of Columbia (DC)
      • Canada's Nunavut Territory, Yukon Territory, and Northwest Territories
    2. Transporting alcoholic beverages into California

      Any common carrier transporting alcohol into the state of California for delivery from outside the state is required to have a common carrier license.

    3. Selling distilled spirits (alcoholic beverages) to passengers in transit (i.e. aircraft or train) through California

      An excise tax is levied on distilled spirits sales made in California by common carriers on board boats, trains, and airplanes, or by persons licensed to sell distilled spirits on board such boats, trains, and airplanes, at the same rates as set forth in the California Alcoholic Beverage Tax Law – Section 32201. See California Alcoholic Beverage Tax Law – Section 32202 for additional information.

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  5. Exempt bus operator

    An exempt bus operator includes any person that owns, operates, or controls an exempt bus operation. See Diesel Fuel Tax Law - Section 60039 for additional information.

    1. Owning, operating or controlling an exempt bus operation powered by diesel fuel

      Diesel Fuel Tax Law

    2. Owning, operating or controlling an exempt bus operation powered by alternative fuels

      Use Fuel Tax Law - Analysis of Use Fuel Tax Law

      1. Choosing to pay annual flat tax rate on fuel usage

        The owner or operator, except an interstate user, of a vehicle propelled by a system using liquefied petroleum gas (LPG), liquid natural gas (LNG), or compressed natural gas (CNG) may pay the fuel tax for the use of those fuels by paying an annual flat rate fuel tax according to the following schedule:

        Unladen weight fee

        • All passenger cars and other vehicles 4,000 lbs. or less $36
        • More than 4,000 lbs. but less than 8,001 lbs. $72
        • More than 8,000 lbs. but less than 12,001 lbs. $120
        • 12,001 lbs. or more $168
  6. Train operator

    A train operator includes any person that owns, operates, or controls a diesel-powered train and is licensed as a railroad by a state or federal agency. See Diesel Fuel Tax Law - Section 60041 for additional information.

  7. Using Fuel Products in an exempt manner

    You are required to register for a diesel user account if you use tax-paid diesel fuel in an exempt manner. Exempt usage includes, but is not limited to the following:

    • gallons used in vessels
    • vehicles operated off-highway
    • construction equipment exempt from Department of Motor Vehicle registration and operated off-highway
    • the operation of Power Take Off (PTO) equipment
    • vehicles operated on highways under the jurisdiction of the U.S. Department of Agriculture and in reefer units
    1. Purchasing, as a California government entity or subdivision, dyed diesel fuel for use in a diesel powered vehicle on California highways

      Every government entity owes diesel fuel tax on diesel fuel used to operate motor vehicles on highways in this state. You are allowed to use dyed or undyed diesel fuel on the highway. You must pay the diesel fuel tax directly to your supplier on purchases.

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  8. Underground Storage Tank(s) used to store petroleum products

    Underground Storage Tank Fee - Pub. 88

  9. Using alternative fuels (liquefied petroleum gas (LPG), liquid natural gas (LNG), compressed natural gas (CNG))

    You are required to register as a use fuel user if you operate a commercial vehicle with an unladen weight of 7,000 pounds or more that uses LPG, LNG, CNG or alcohol fuel as a fuel.

    1. Choosing to pay annual flat tax rate on fuel usage

      The owner or operator, except an interstate user, of a vehicle propelled by a system using liquefied petroleum gas (LPG), liquid natural gas (LNG), or compressed natural gas (CNG) may pay the fuel tax for the use of those fuels by paying an annual flat rate fuel tax according to the following schedule:

      Unladen weight fee

      • All passenger cars and other vehicles 4,000 lbs. or less $36
      • More than 4,000 lbs. but less than 8,001 lbs. $72
      • More than 8,000 lbs. but less than 12,001 lbs. $120
      • 12,001 lbs. or more $168

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  10. Employing 10 or more people
    1. Employing 10 or more employees who each were employed for 160 hours or more in California per calendar year

      As an employer, you are liable for the Occupational Lead Poisoning Prevention Fee if your business:

      • Is in an industry category that has been identified as having a potential for occupational lead poisoning
      • Had lead or lead-containing materials present in the business operation during the previous calendar year, and
      • Had 10 or more employees who each were employed for 160 hours or more during the previous calendar year – whether or not an individual employee’s specific job involved exposure to lead or lead-contaminating materials

      See Occupational Lead Poisoning Prevention Fee - Pub. 94 for additional information.

    2. Employing 50 or more employees who each were employed more than 500 hours in California per calendar year

      Environmental Fee - Pub. 90

  11. Generating 5 tons or more of hazardous waste within a calendar year at any site

    The Generator Fee applies to every person who generates 5 or more tons of hazardous waste in California within a calendar year for a specific site. This includes recycled waste and waste sent outside California for disposal. The fee is determined by the total tonnage of waste generated. If the Facility Fee is being paid for a site, the Generator Fee does not apply. You will need an EPA number issued by the Department of Toxics Substance Control to continue with registration. You may contact them at 1-800-618-6942. See Hazardous Substances Tax Regulations - Regulation 3000 for additional information.

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  12. Electrical Energy Services

    Energy Resources Surcharge Law

    1. Purchasing electricity for consumption without paying the surcharge to supplier

      Energy Resources Surcharge

    2. Making sales of electricity to consumers in California

      Energy Resources Surcharge

  13. Natural Gas

    Natural Gas Surcharge

    1. Purchasing natural gas for consumption from an interstate pipeline

      Natural Gas Surcharge

    2. Selling natural gas to consumers in California as a public utility

      Natural Gas Surcharge

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  14. Telephone or Voice over Internet Protocol (VoIP) services

    Emergency Telephone Users Surcharge

    1. Purchasing intrastate or VoIP communication services for consumption from a supplier without paying the Emergency Telephone Users Surcharge

      Emergency Telephone Users (911) Surcharge - Pub. 39a

    2. Providing intrastate telephone of VoIP communication services in California or billing and/or collecting charges for these communication services

      Emergency Telephone Users (911) Surcharge - Pub. 39a

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Preparer Information

  1. Business entity type for which you are registering

    Corporation - a body of persons granted a charter which legally recognizes them as a separate entity having its own rights.

    Estate - the whole of one's possessions; especially, all of the property and debts left by a deceased or bankrupt person.

    Federal Government - the United States Government, IRS, or United Stated Post Office.

    Individual - a single human being.

    Joint Venture - a form of a general partnership that is formed to complete one specific project.

    Limited Liability Company (LLC) - a body of persons granted a charter which legally recognizes them as a separate entity having its own rights.

    Limited Liability Partnership (LLP) - may only be formed by licensed persons for the practices of public accountancy, law, or architecture.

    Limited Partnerships (LP) - A partnership that has a General Partner(s) and a number of other partners whose liability is limited to what they have invested in the partnership.

    Married Co-ownership - two individuals who are married to each other.

    Organization/Association - a number of persons or groups having specific responsibilities and united for some purpose or work.

    Partnership/Co-Ownership - a contract entered into between two or more persons.

    Receivership/Fiduciary - A receivership is the office or functions of a receiver. A receiver is a person appointed by a court administrator to take into custody the property or funds of others, pending litigation. A fiduciary involves one who holds something in trust for another.

    Registered Domestic Partnership - Registered Domestic Partnerships are registered by the Secretary of State's office.

    State or Local Government - an organization that is the governing authority of a political unit. Local government governs the affairs of counties, cities, and towns, by locally elected political bodies.

    Trust - a legal title to property held by one party (the trustee) for all the benefits of another (the beneficiary).

    Unincorporated Business Organization (UBO) - a type of trust in which the business assets are owned or held in the name of trustees and are operated or managed by them for the benefit of holders of certificates of interest in the trust.

  2. Are you applying for a Temporary Seller's Permit?

    Temporary Seller's Permits are issued to those whose sales activity will last no longer than 90 days. Examples of sales of a temporary nature are Christmas trees or fireworks.

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Ownership Information

  1. Identification Type

    “Other” acceptable forms of identification may include, but not limited to, Passport, Consular ID card, U.S. Military ID card, or Non-immigrant Visa (Type E-2). You may be required to provide a photocopy of this type of identification to the BOE for verification purposes.

  2. FEIN

    FEIN stands for Federal Entity Identification Number. It is also known as an Employer Identification Number (EIN). It is a nine-digit number issued by the IRS to business entities for the purpose of identification.

  3. SEIN

    SEIN stands for State Employer Identification Number. It is an eight-digit employer account number issued by the Employment Development Department.

  4. Are you changing from one type of business organization to another?

    An example of a change in business type is a change from a sole proprietorship to a corporation or from a partnership to a limited liability company.

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Sales Activities

  1. Will you be selling alcohol?

    Alcoholic Beverage Tax Program - Frequently Asked Questions

  2. Will you be selling cigarette and tobacco products?

    Cigarette and Tobacco Products Taxes - Pub. 93

  3. Will you be selling tires (includes sales of new and used vehicles or farm equipment)?

    California Tire Fee - Pub. 91

  4. Will you be selling covered electronic devices (e.g., television, video or computer screens greater than 4 inches diagonally)?

    Electronic Waste Recycling Fee - Pub. 95

  5. Will you be selling lumber products or engineered wood products?

    If you sell lumber products or engineered wood products for use in this state, you are required to collect a 1% lumber products assessment from your customers based on the selling price of these products. If you sell these products, check the Selling lumber products or engineered wood products box. Do not check the box if you only sell items made from lumber or engineered wood products, such as furniture, doors, shutters, and finished hardwood or laminate flooring.

    Lumber or engineered wood products subject to the 1% assessment include primary wood products usually used in construction; for example, all dimensions and grades of lumber, roofing (shakes and wooden shingles), siding, lath, plywood, particle board, fiberboard, oriented strand board, I-joists, laminated veneer lumber, oriented strand lumber, hardboard, structural panels, flakeboard, veneer-based sheeting material, edge-glued material, and inorganic-bonded and wood thermoplastic composites, including plastic lumber and decking (these are examples only; additional products not listed may be subject to the 1% assessment).

    See Lumber Products Assessment for additional information.

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Business Information

  1. Are you buying or transferring an existing business?

    You must inform BOE to close out your permit when any one of the following occurs:

    • You are no longer actively engaged in business
    • You sell your business or stock of goods to someone else
    • You change the type of ownership for your business (for example, from a sole proprietorship to a corporation or partnership)
    • Your partnership agreement calls for dissolution of the partnership and the formation of a new partnership
    • A change in partners occurs

    If you fail to notify the BOE of these changes, you could be held liable for tax, interest, and penalties that incurred after you no longer own or operate the business.

  2. NAICS code

    NAICS stands for North American Industry Classification System. It is the standard used by Federal statistical agencies in classifying business establishments for the purpose of collecting, analyzing, and publishing statistical data related to the U.S. business economy.

    NAICS was developed by the U.S., Canada and Mexico to directly compare the economic data across borders in North America.

  3. Check one that best describes your business

    Select the business activity that represents the largest portion of your business income.

    Enter a keyword (singular) that describes your type of business. A list of primary business activities containing that keyword and the corresponding NAICS codes will appear. Choose the one that most closely corresponds to your primary business activity, or refine your search to obtain other choices.

    If you are a medical cannabis retailer, you may use NAICS code 446110, Pharmacies and Drug Stores. Once you have been issued an account number you can contact your local office and staff can then change your coding to Decline to State if necessary.

  4. Credit Card Processor

    A credit card processor is a third party vendor who provides services associated with the processing of credit card transactions between merchants, credit card issuers and merchant account providers.

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Activity Information

  1. Are you stamping cigarettes?

    Cigarette Tax Stamp Program

  2. Do you have a Terminal Control Number (TCN)?

    When a terminal is registered with the IRS for ExSTARS, a TCN is issued. The BOE uses this TCN as part of the registration process.

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  3. Do you have the IRS Letter of Registration/637 Registration Number?

    Before you can conduct any business that involves fuel excise taxes, you must register with the IRS using Form 637 "Application for Registration (For Certain Excise Tax Activities)."

    The following persons must be registered:

    • pipeline operator or vessel operator
    • enterers, position holders, refiners, and terminal operators,
    • blenders
    • train operators who use dyed diesel fuel in their trains
    • producers or importers of alcohol, agri-biodiesel, and biodiesel (including renewable diesel)
    • producers of cellulosic biofuel
  4. Vehicle Information

    For the purposes of International Fuel Tax Agreement (IFTA), a qualified motor vehicle is one that is used, designed, or maintained for the transportation of people or property that meets any one of the qualifications listed below:

    • Has two axles and a gross vehicle or registered gross vehicle weight exceeding 26,000 pounds or 11,797 kilograms; or
    • Has three or more axles (power unit only), regardless of weight; or
    • Is used in a combination with a total weight of more than 26,000 pounds or 11,797 kilograms gross vehicle or registered gross vehicle weight.

    Qualified motor vehicle does not include recreational vehicles.

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Timber Yield Tax Account

  1. Have you harvested timber or forest products in California?

    Guide to the California Timber Yield Tax - Pub. 87

  2. Do you own and/or plan to harvest timber or forest products in California?

    Guide to the California Timber Yield Tax - Pub. 87

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  3. Timber Yield Tax Account Number

    For your Timber Yield Tax Account Number see example of Timber Tax Registration letter below:

    Example of Timber Tax Registration Letter with Timber Tax Account Number.
  4. Type of Harvest

    For more information, refer to harvest value schedules at Timber Yield Tax & Harvest Values Schedules. For “other” types of harvest, refer to Table 1, Miscellaneous Harvest Values, on harvest value schedules. For example, “other” may refer to cull logs, pulp chipwood & hardwood logs, and/or fuel chips.

  5. Operation Number

    This is the number issued by the California Department of Forestry (CDF) and/or federal agencies such as the U.S. Forest Service (USFS) or Bureau of Land Management (BLM).

  6. Same as Timber Owner

    By checking “Same as Timber Owner” you are indicating you are the owner of the timber and the land from which the timber was harvested. Timber owner and land owner are NOT ALWAYS the same entity.


Registration California Fuel Trip Permit

  1. Do you operate a qualified motor vehicle?

    Do You Need a California Fuel Permit or License? – Pub 84

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Registration – Vehicle, Vessel, Aircraft, and Manufactured Home/Mobilehome Information

  1. Is the address located within city limits?

    City limits are the boundaries around the area of a city which the city authorities have jurisdiction. An address outside the boundaries is regarded as being outside the city limits. An address within the boundaries of a city is regarded as being within the city limits.

  2. Exemption Claim
    1. Select the appropriate exemption claim for the above item

      Exemptions or exclusions from the use tax

    2. Do you want to pay tax for an exemption claimed?

      You may pay the tax while your claim is being reviewed to avoid the accrual of additional interest. If your exemption is granted, you may qualify for a refund.

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Payment Information

  1. Payment Amount

    This amount may include tax, fee, and/or penalty and interest.

  2. Payment Method

    eCheck (ACH Debit) – Provide the BOE your banking information to debit your bank account for the amount of your payment. Enter your 9-digit routing transit number, bank account number, and select type of account (checking or savings). Your payment will be debited from your bank account the next banking day following the payment effective date.

    Credit Card – American Express, Discover, MasterCard and Visa are accepted. You will be directed to our third party vendor, Official Payments Corporation (OPC) to submit your payment. A service fee of 2.3% of the transaction amount will be charged by OPC. This fee is not revenue to BOE. After paying by credit card, be sure to click "continue" to be routed back to BOE's online registration to check your application status.

    Paper Check – A payment voucher showing the amount due and the due date may be printed from the Registration Status page. Mail the payment voucher with your payment to the address shown on the voucher.
    *Please Note: Payment vouchers are available for payment of use tax on one-time purchase item(s) or paying use tax for vehicle, vessel, aircraft, and manufactured/mobile home transactions.

  3. Bank Information

    Bank Routing Transit Number
    See 1 for Bank Routing Transit Number (requires 9 digits and no blank spaces)

    Bank Account Number
    See 2 for Bank Account Number (not to exceed 17 digits)

    picture of blank check

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