Taxpayer Bill of Rights

The Taxpayers' Rights Advocate (TRA) Office helps taxpayers and facilitates communication between taxpayers, the Board, and county staff to eliminate potential misunderstandings. Taxpayers are provided information on policies and procedures so they can be better prepared to discuss their issues with the appropriate staff and increase the opportunity to create a successful resolution.

Find Out About State Contracts

eProcurement is the portal for the California State Contracts Register (CSCR), the State Contracting and Procurement Registration System (SCPRS), the online Small Business and Disabled Veteran Business Enterprise (DVBE) queries and the statewide Leveraged Procurement Agreements (LPAs).

Find Out If You Qualify For Tax Credits

Capitalize on tax credits by reducing your tax liability. From capitalizing on research and development tax credits to investment credits, to utilizing state and local government incentives to find good employees.

Electronic Services for Taxpayers

BOE provides several options to make it easier for taxpayers to file returns and pay taxes or fees electronically or doing business with the BOE through its electronic registration system. BOE has made doing business easier with our convenient eServices.

Forms and Publications

The BOE has a number of publications available to answer tax and fee questions. They include general information, publications for specific types of business activities, tax and fee laws, and other printed materials. BOE also has a number of forms online.

Translated Publications

The BOE is committed to the education of all California taxpayers and feepayers, including non-English speakers, to help them understand tax laws and to improve voluntary compliance. To promote tax compliance and better serve the needs of California's diverse business community, the BOE has information in 23 languages and has many documents translated in Chinese, Korean, Spanish, and Vietnamese; our core, or most commonly requested languages.

Tax Rate Chart

The sales and use tax rate varies statewide. The statewide sales and use tax rate is currently 7.25 percent. However, the rate is higher in locations where voters have approved additional "district" taxes. Most of these districts encompass an entire countywide area; however, some districts are limited to a single city. District taxes may be used for special services such as transportation or libraries, or they may be used to support general services.

Taking Advantage of Free Tax Products and Services

The BOE offers a number of products and services intended to help taxpayers understand their tax obligations. Most of the information is free. BOE has a helpful publication that provides a listing of services, educational opportunities, training classes, and useful publications that are available to the public.