Online Services

Online Services – Overview

Customers with a user ID or an express login code ready to file or submit a payment, may
log in here on our secure site.

Log In

Register for a Permit, License, or Account

You can register online for most sales and use tax accounts and special tax and fee programs, including, but not limited to:

  • Seller's Permit
  • International Fuel Tax Agreement (IFTA)
  • Timber Yield Tax
  • California Fuel Trip Permit
  • Annual Flat Rate Decals

You can also use the registration system to:

  • Pay Use Tax
  • Claim an exemption on a purchase of a vehicle, vessel, aircraft or mobile home
  • Pay taxes on internet purchases of cigarette/tobacco products

You will answer questions regarding your business activities and the registration system will identify the permits and licenses required.

The registration process will automatically save the information at each step, allow you to quit at any time and continue at a later date.

Note: Partially completed applications will be deleted after 30 days.

Renew a License and/or Request Additional Decals

You can also use our online registration system to renew your license for Cigarette and Tobacco Products, International Fuel Tax Agreement (IFTA) and/or request additional decals.

File a Return

Depending on your type of business, the BOE offers convenient online filing services for eligible accounts to file tax returns, prepayments, reports, and claims for refund (Motor Fuels Tax accounts only). The following programs are available for online filing:

File your return now

Make A Payment

We offer a number of convenient payment methods for our tax and fee payers to apply toward current and past due liabilities. Usually, customers who are filing a return also make payment at the same time. You can also make payments directly from your bank account, credit card, check, or money order. In addition, some of our customers are required to make payment through an Electronic Funds Transfer (EFT). Select your payment method now.

Relief Requests

With relief requests, you can submit a request for relief from penalty and/or interest charges or fee. You can also submit a request for an extension if additional time is needed to file your tax or fee return or prepayment. Requests can be submitted for the following:

  • Declaration of Timely Mailing
  • Extension of Time to File a Tax/Fee Return
  • Relief from Penalty or Interest
  • Relief from Penalty and Interest Due to Disaster
  • Relief of the Collection Cost Recovery Fee

Note: Relief requests cannot be submitted for Timber Yield Tax, Insurance Tax, and Surplus Line Broker Tax accounts.

Begin Request

Cigarette Tax Stamp Program

Licensed cigarette distributors can order and check on the status of their orders online. To use the system, you must be a registered stamp purchaser and have a valid e-mail account, user ID, and password.

Order Cigarette Stamps Online Now

Permit/License Verification

The Permit/License Verification system is available to help you determine if a:

  • Seller's permit number included on a resale certificate is valid
  • Cigarette/tobacco license is valid
  • Vendor of covered electronic devices (CED's) is registered to collect and remit the electronic waste fee.

Verify a Permit/License Now

BOE Mobile Services

BOE has created web applications for your mobile devices to easily and conveniently obtain useful information.

Mobile ServicesServices

Other Online Services

What is online registration? (Español | 中文 | 한국의 | Tiếng Việt)

Online registration is a convenient, fast, and free way to register online for a permit, license, or account with the BOE.

Who can register?

Anyone with a computer and internet access can use the quick and convenient system.

What are the benefits?

  • One click starts the process for the permits, licenses, and accounts
  • You can easily apply for new licenses or add business locations
  • The system is free to use but some permits, licenses, or accounts may require a fee or deposit
  • View the status of your application(s) online
  • Get emails with updates on the status of your application(s)
  • Online help and live assistance during business hours
  • Get links to reference materials related to your business activities

What can I do?

  • Get a seller's permit
  • Add a new business location to an existing BOE account
  • Register as a qualified purchaser
  • Pay use tax for one-time purchases
  • Pay use tax or claim an exemption for vehicles, vessels, aircraft, and manufactured or mobile homes
  • Register for a Timber Yield Tax account
  • Register as a cigarette retailer and pay the licensing fee
  • Register to pay taxes on internet purchases of cigarette or tobacco products
  • Register for an International Fuel Tax Agreement (IFTA) account and purchase IFTA decals
  • Renew a license for cigarette and tobacco products, International Fuel Tax Agreement (IFTA) and/or request additional decals
  • Apply for and purchase a California Fuel Trip permit
  • Apply for and purchase Annual Flat Rate Decals for private passenger vehicles
  • Register for other Special Tax and Fee Programs

How can I learn more?

The Board of Equalization has developed a number of informational and marketing materials to help you or your organization learn more.

DGAA logo

The California Board of Equalization Electronic Registration application won a 2013
Digital Government Achievement Award in the Government-to-business category

Good for You. Good for California

File a Return

Customers with a user ID or an express login code ready to file, may log in here on our secure site.

Log In

Depending on your type of business, the BOE offers convenient online filing services for eligible accounts.

Who can file online?

What do I need to get started?

When do I file?

Based upon the information provided at registration, we assign a filing frequency (monthly, quarterly, quarterly prepay, fiscal yearly, yearly) to your permit, license or account. When you are registered, we will provide you your filing frequency and deadlines to file. We suggest you put the deadlines on your calendar to remind yourself.

Sales and Use Taxpayers

This list of filing dates tells you when your returns are due, depending upon your reporting basis. 

Special Taxes and Feepayers

Our other permits, licenses, and accounts have their own specific filing deadlines.

Make a payment

Customers with a User ID or an Express Login code ready to make a payment, may log in here
on our secure site.

Log In

We offer two convenient online payment methods for our tax and fee payers to apply toward current and past due liabilities.

Who can pay online?

  • Nearly all sales and use tax accounts
  • Cigarette manufacturers and distributors
  • International Fuel Tax Agreement (IFTA) accounts
  • Other special taxes and fees

What are my online payment options?

Pay Direct From Your Bank Account

To make a payment, or to file your return, log in with your User ID or Express Login. You can read our frequently asked questions for more information. There is no fee to use this service.

Credit Card Payment**

Credit Cards

Please note that a service fee of 2.3% of the transaction amount will be charged by the credit card processing vendor. This service fee is retained by the vendor and is not revenue to the Board of Equalization (BOE). The minimum fee is $1.00.

Do you offer payment plans?

Yes. If you can't pay your total amount due now, you can propose a payment plan through our website. With a payment plan, you can pay down your balance over time, potentially saving yourself additional penalties and interest.

There are some restrictions, and not all plans will be accepted. We prefer plans that pay off a balance within 6 months.

To submit your plan, you need either a User ID and password, or an Express Login (which is provided on your billing.) Submitting a proposal with your User ID enables you to view your current amount due, check your status online, and receive status updates via email.

Visit our login page to get started.

For more information, click here.

**NOTE: If you are a mandatory EFT participant and you use another means of payments (cash, check, credit card, etc.), you will be subject to a penalty.

What is a Relief Request? (español | 中文 | 한국의 | Tiếng Việt)

Customers with a user ID or an express login code who are ready to request relief, may log in here on our secure site.

Log In

The Board of Equalization’s tax and fee payers can use our online services to make a request for relief for one or more of the following:

  • Relief from Penalty
  • Relief from Interest due to an unreasonable error or delay by BOE or the DMV
  • Relief from Penalty and Interest Due to a Disaster
  • Relief from Collection Cost Recovery Fee
  • Declaration of Timely Mailing
  • Extension of Time in Which to File a Tax/Fee Return

Who can use it?

While each type of request has different requirements, any tax or fee payer, or their representative, can use the system to make their requests. Please see our frequently asked questions (FAQ) for more details. Property taxpayers should contact the State-Assessed Properties Division at 1-916-274-3270.

What do I need to get started?

You will need your account number. You can login with your User ID and password. If you do not have a User ID, you can start your request with the Express Login code on correspondence from the BOE. You can login here to begin.

How can I apply?

Submitting a request is convenient, fast, and secure. Your request will be acknowledged immediately and in many cases, requests are processed right away. If you log in with a User ID, you will be able to view the status of your request after you submit it.

How can I get help?

If you have questions, please see our FAQ below, or contact our Customer Service Center at 1-800-400-7115 (TTY:711), Monday through Friday, 8:00 a.m. to 5:00 p.m., Pacific Time, excluding state holidays.

What other online services are available?

The BOE continues to expand its online resources to better assist taxpayers and help businesses succeed by offering helpful and convenient online services. Click this link to go to our online services overview page.

Good for You. Good for California

Payment Plan

If you have a User ID or an Express Login code and you are ready to request a payment plan, log in here on our secure site.

Log In

If you canít pay your total past due amount now, you can request a payment plan. With a payment plan, you can pay down your balance over time, potentially saving yourself additional penalties and interest.

What are the benefits?

  • No cost, convenient, and secure
  • Receive instant feedback and in some cases instant approval
  • Automatically scheduled payments based on dates you choose
  • Payments can be made monthly, biweekly, or weekly

Who can apply?

Almost any tax or fee payer with a past due amount can apply. You can propose payments of any amount greater than $10, but we prefer plans that pay off the balance within 6 months.†

Accounts with any of these conditions are not eligible to apply online:

  • You recently submitted or currently participating in our Offer In Compromise program,
  • Your account is in bankruptcy, probate, or receivership, †
  • You have a pending or existing approved payment plan, or
  • Your seller’s permit or license has been revoked.

What happens after I apply?

Your request is immediately reviewed. Many requests are instantly approved, but some require staff evaluation.

What do I need to get started?

Before you apply you will need to:

  • Have a billed amount due that is past due,
  • File all required tax/fee returns,
  • Have your checking or savings account (credit cards are not accepted) number ready,
  • Know your User ID and password or locate your Express Login (provided on your billing.)
  • To obtain a User ID and password, click here to get started.

How do I apply?

To submit your request, you will need a User ID and password or Express Login code.†

Using your User ID enables you to view your current amount due, check your status online, and receive status updates by email.† Visit our login page to get started.

How can I get help?

Online help is available while you are completing your request. Just click on the help icons identified by a Question Icon. You may also contact our Customer Service Center at 1-800-400-7115 (TTY: 711) Monday through Friday 8 a.m. to 5 p.m. (Pacific Time), excluding state holidays.