Industry Tax Guides

The Board of Equalization’s Tax Industry Guides are a one-stop-shop for owners and operators looking for information on key tax and fee issues relevant to their business.

Each guide covers the most common industry issues, and includes links to relevant resources, all in a convenient tab-based format.

They are a source of basic information that complement the BOE's many online publications, and are not a substitute for any applicable laws and regulations.

Please send your suggestions to improve our Industry Guides series of web pages to

Sales and Use Tax Industry Guides

Please choose your industry:

More Industry Guides are coming soon!