Tax Practitioner Information Portal

Helping you serve your clients is important to the Board of Equalization. Taxes paid to the state help fund state and local services and programs important to you, your clients, and your community. We recognize that finding information relevant to you can be time-consuming, and want to help you get the information you need so that you can focus on your clients and your business.



How to Use This Guide

Tax Practitioner

Each section of this guide contains information important to your business. The Getting Started section section provides information about registering, recordkeeping, and audits.

The Filing and Payments section includes the links and information you need to get started.

The News and Outreach section provides links to our special notices, news releases, and other important information for tax practitioners and their clients.

The Forms section is a one-stop-shop for forms and publications.

Lastly, the Resources section provides links to a wealth of information, including web-based seminars and access to live help from our customer service representatives.



Tax Practitioner

If You Need Help

If at any time you need assistance, feel free to contact us by telephone or email for assistance. Contact information and hours of operation are available in the Resources section.

If you have suggestions for improving this guide, please contact us by email.

Getting Started

We have made it easy, quick, and convenient for you to do business online.

Registration

As a tax practitioner, you can request access to register, file, or make payments on behalf of your clients.

Register for a Permit, License, or Account
http://www.boe.ca.gov/elecsrv/ereg/index.html

Register as a Client
https://efile.boe.ca.gov/boe/registration.jsp

Once you are registered as an electronic client for an account you can:

  • Electronically file returns or prepayments
  • View prior BOE-filed returns
  • Personalize your own User ID and password
  • Receive email reminders of approaching due dates
  • Change business email address' online

Or, you can access the account through express login that will grant you one time access to file returns. Express logins are unique eight digit numbers that can be obtained from the following sources:

  • Correspondence received from the BOE
  • By contacting our customer service representatives at 1-800-400-7115, Monday through Friday, 8:00 a.m. to 5:00 p.m. Pacific Time, excluding state holidays
  • From the top of your returns

Basic Registration Information
http://boe.ca.gov/info/reg.htm

Recordkeeping requirements

If a taxpayer holds a California seller's permit, they are required to maintain business records to verify that they have properly paid tax.

Your clients' records should be adequate enough that BOE representatives may:

  • Verify the accuracy of their sales and use tax returns; and
  • Determine if they have correctly paid the tax due on their sales and purchases.

Your client may be charged a negligence penalty if an audit reveals that their records are not adequate.

Records your client should keep include but are not limited to:

  • Normal books of account that show their business income and expenses.
  • Documents of original entry, such as invoices, receipts, job orders, purchase orders, contracts, or other documents used as the basis for their books of account; and
  • All schedules or working papers used in preparing their sales and use tax returns.

Your clients' records need to show:

  • The gross receipts from all of your business income, including sales, leases, service charges, and labor income;
  • All of the deductions claimed on your sales and use tax returns, along with supporting documents for those deductions; and
  • The total purchase price, including receipts, for all items you purchase for; resale, lease, or your own use.

The level of detail required varies by industry. Records need to be adequate enough for the BOE to determine the date of sale, what your clients sold, all taxable and nontaxable charges, and how much tax was applied to the sale. It is important that they keep all documents to support nontaxable sales.

Records should be retained for at least four years. If your client is being audited, retain all records that cover the audit period until the audit is complete, even if it is longer than four years.

Audits

In general, accounts are subject to audit in three-year intervals, at the time a permit is closed out, or in connection with another permit held by the taxpayer.

The objective of an audit is to verify that taxpayers are correctly reporting taxes and fees on their sales and use tax returns. You may be designated to represent your clients in an audit.

It is important to remember that the conduct of audits is governed by law and Board of Equalization policy. In particular, you should keep in mind that:

  • Our auditors will impartially determine whether you have reported the correct amount of taxes or fees. Overpayments, as well as underpayments, are considered during an audit.
  • Records are required to be provided according to the provisions of Regulation 1698, Records.
  • Our audit program is intended to correct errors that result in underreporting or over reporting and to inform you how to properly report your taxes or fees. During an audit, you may ask any questions you have about the law governing taxes or fees or your reporting requirements.
  • Our auditors are expected to conduct audits in a professional, courteous and helpful manner.
  • Frequently, audits do not result in any change in tax or fee liability.

The following materials can help you to prepare if your client is selected for audit.

Filing and Payments

Did you know that 98% of our taxpayer returns are filed electronically?

Filing

Tax Practitioner

General Information
Electronic filing is the fast, easy and convenient method of filing tax returns or reports and paying amounts owed over the Internet. Use the link below for general information about electronic filing.
http://www.boe.ca.gov/elecsrv/efiling/efiletaxp.htm

Sales and Use Tax Return (including Qualified Purchaser)
Use this link to electronically file your standard or qualified purchaser returns using you password or express login code.
https://efile.boe.ca.gov/boe/boe_login.jsp

Due Dates
The BOE assigns a filing frequency (quarterly prepay, quarterly, monthly, fiscal yearly, yearly) based on reported sales tax or anticipated taxable sales at the time of registration.
http://www.boe.ca.gov/sutax/fill_dates.htm

Relief Requests
Submit a request for relief from penalty and/or interest charges or fee. You may also submit a request for an extension if additional time is needed to file a tax or fee return or prepayment.
http://www.boe.ca.gov/elecsrv/esrvcont.htm#eRelief

Frequently Asked Questions
Find answers to FAQ's about electronic filing for Sales and Use tax.
http://www.boe.ca.gov/elecsrv/efiling/efilefaqtaxp.htm

Guides (English, Spanish, Chinese, Korean, Vietnamese)
Browse our friendly electronic filing guide in multiple languages.
http://www.boe.ca.gov/elecsrv/efiling/pub159.htm

Tutorial Video
View a quick video demonstrating how to electronically file your returns.
http://www.boe.ca.gov/elecsrv/efiling/efile_intro/index.htm

Use the links below to file your other tax returns

Motor Fuel Tax
http://www.boe.ca.gov/elecsrv/efiling/efilemotorfuels.htm

IFTA Tax
http://www.boe.ca.gov/elecsrv/efiling/efileifta.htm

Cigarette Tax
http://www.boe.ca.gov/elecsrv/ctef.htm

Payment Options

Tax Practitioner

Electronic Filing
Make a payment and file your sales and use tax return or prepayment in one transaction.

Frequently Asked Questions

Credit Card Payments
Make a payment with your credit card by calling 1-855-292-8931 or visit http://www.boe.ca.gov/elecsrv/payinternet.htm

Frequently Asked Questions

Electronic Payment
Make a payment and have the funds electronically withdrawn from your bank account to apply towards your current and past due taxes and fees.

Note: Sending an electronic payment will not satisfy your filing requirement. Log in to file a sales and use tax return or prepayment.

Electronic Funds Transfer (EFT) Payment
Make your EFT payment and file your return in one transaction

Third Party Payment Processor – Initiate a separate EFT payment through the state data collector

Frequently Asked Questions

News and Outreach

Tax Practitioner
  • Special Notices
    Special Notices offer guidance to taxpayers regarding changes in law or policy, significant news and program updates, and other important information.
  • News Releases
    BOE News Releases cover a broad range of topics, from agency appointments to improvements and enhancements to BOE customer service.
  • Sign Up for BOE Updates
    Sign up to receive a monthly bulletin detailing important information, including Special Notices, Tax Information Bulletins, and updates to the BOE's Annual Report.

Annotations and Legal Opinions
Summaries of the conclusions reached in selected legal opinions and text of the supporting opinion letter addressing a specific tax application inquiry.
Sales and Use Tax
Property Taxes
Special Taxes and Fees

BOE Outreach

  • Outreach Events
    Find information about BOE sponsored events, Non-BOE sponsored events, and BOE Co-sponsored events.
  • Sales Tax Classes
    Enroll in in-person seminars or take any of our many online seminars.
  • Seminar Schedule
    Find all the information you need to schedule events in your area.
  • Public Meetings and Participation
    Public meetings offer you the opportunity to provide input regarding formulation or amendment of rules and regulations administered by the Board, they also allow you to present your case to the Board as the appellate body who reviews and decides property, business and income tax determinations. To add yourself to the interested parties listing you can email: btcinformationrequests@boe.ca.gov.

Forms and Publications

Top Ten Forms

BOE-65, Notice of Closeout for Seller's Permit
BOE-230, General Resale Certificate
BOE-345, Notice of Business Change
BOE-8, Get it in Writing!
BOE-367-SUT, Filing Instructions for Sales and Use Tax Accounts, Quarterly and Prepayment
BOE-101, Claim for Refund
BOE-392, Power of Attorney
BOE-345-QP, Qualified Purchaser - Registration Update
BOE-100-B, Statement of Change in Control and Ownership of Legal Entities
BOE-447, Statement Pursuant to Section 6247 of the California Sales and Use Tax Law

Top Ten Publications

Tax Practitioner

105, District Taxes and Delivered Sales
107, Do You Need a California Seller's Permit?
109, Internet Sales
61, Sales and Use Taxes: Exemptions and Exclusions
74, Closing Out Your Seller's Permit
159, eFile Guide
108, Labor Charges
100, Shipping and Delivery Charges
103, Sales for Resale
110, California Use Tax Basics

Below are links to all forms, publications, and other reference material for each of the BOE's tax program areas.

Sales and Use Tax
Forms and Applications
Publications
Manuals

Special Taxes and Fees
Forms and Applications
Publications
Manuals

Property Taxes
Forms and Applications
Publications
Assessor Handbook

View
All Forms
All Publications
Translated Publications

Order
Online ordering system
By fax: Call 1-800-400-7115 and choose the automated fax option.

If you need documents in alternative formats or other reasonable accommodations for the disabled, you may request them from:

Trey Luzzi, BOE ADA Coordinator
State Board of Equalization
P.O. Box 942879, Sacramento, CA 94279-0079

916-324-2507 (voice) or 711 (TTY)


Resources

Continuing Education

Other Helpful Resources

  • BOE Public Resources — Annotations, Legal Opinions, Policy Guidelines, and Manuals for all BOE Tax Programs
  • Business and Property Taxes Law Guides — The Business Taxes Law Guide and Property Taxes Law Guides compile the statutes, regulations, court opinions, and Board decisions (known as memorandum opinions) that govern the various tax and fee programs the Board administers.
  • Use Tax – What You Should Know — Helpful information and videos about use tax.
  • Sign Up for BOE Updates — Subscribe to our email lists and receive the latest news, newsletters, tax and fee updates, public meeting agendas, and other announcements.
  • Videos and How-To Guides — These resources will help you avoid common mistakes, electronically file your tax returns, and more.
  • Classes and Seminars — Enroll in our in-person seminars and workshops or take our online seminars.
  • City and County Tax Rates — A listing of current and historical tax rates.
  • Special Notices — BOE special notices are issued whenever there is a change in law, tax rates, or BOE procedures.
  • BOE Online Services — Learn about the online services BOE offers.
  • Verify a Permit or License — You can use this application to verify a seller's permit, Cigarette and Tobacco product retailer license, eWaste account, or Underground Storage Tank Maintenance Fee Account.
  • BOE Field Offices — A comprehensive listing of all BOE field offices and contact information.
  • Find Your Board Member — You can use this application to quickly identify your elected BOE representative.
  • Get It In Writing! — The Sales and Use Tax Law can be complex, and you are encouraged to put your tax questions in writing.
  • Contact Us — A listing of BOE contacts for your questions and concerns.

Federal and State Income Tax Resources