File a Return
Depending on your type of business, the BOE offers convenient online filing services for eligible accounts. For those tax or fee payers who have accounts that are not eligible for online filing, the BOE mails the return or report required at the end of the reporting period. If you have not received a return within 10 business days after the end reporting period, please contact the BOE for a replacement return.
Who can file online?
- Nearly all sales and use tax accounts
- Cigarette manufacturers and distributors
- International Fuel Tax Agreement (IFTA) accounts
- Motor Fuel Tax accounts
- Prepaid Mobile Telephony Services (MTS) Surcharge
Log in with your User ID and password or express login
What do I need to get started?
- Account number (for example, seller’s permit number, IFTA account number)
- Sales and deduction information for the filing period
- Bank account information or credit card number
- Purchase information (to make Use Tax payments)
- For Motor Fuels –completing and submitting BOE-400-TPA
- For Cigarette Tax - purchase and distribution information
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.
Sales and Use Taxpayers
This list of filing dates tells you when your returns are due, depending upon your reporting basis.
Sales and Use taxpayers who file their returns on a quarterly basis would file the month after the end of each quarter. For example, the first quarter’s return (for the period of January through March) would be due one month after the quarter ends (on April 30).
Special Taxes and Feepayers
Our other permits, licenses, and accounts have their own specific filing deadlines.
Prepaid Mobile Telephony Services (MTS) Feepayers
Prepaid MTS feepayers are required to file their returns on a quarterly basis. The returns would need to be filed the month after the end of each quarter. For example, the first quarter’s return (for the period of January through March) would be due one month after the quarter ends (on April 30). For return filing information for direct seller’s, please see the link located under the Special Taxes and Fees heading.
How do I allow my tax preparer to access my account?
We just need your approval to enable your tax preparer to act on your behalf. Print BOE-91 B, choose the appropriate permissions for your tax preparer and mail it to us.
How can I find help?
We have helpful lists of frequently asked questions (FAQs) for our tax and feepayers looking for assistance with filing their tax or fee returns online:
- Sales and Use Taxpayers
- Special Taxes and Feepayers
- Prepaid Mobile Telephony Services Surcharge
You may also 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. In addition, you may contact your local BOE field office for assistance.