About the Board
The Board of Equalization
The Board of Equalization is the only independently elected tax commission in the United States. The five-member board administers more than 30 taxes, including the sales and use tax, tobacco tax, fuel taxes, and timber yield taxes. The Board is the appeals body for these, and for state personal income taxes.
Taxpayer Assistance
If you have a serious tax problem, or feel that you are being treated unfairly, I encourage you to call me. My staff will work with the Board’s office of Taxpayer Advocacy to resolve your problems and protect your rights.
The toll-free Information Center lets you order forms and publications and ask general tax questions. The Information Center can be reached from 8am to 5pm, Monday through Friday (except state holidays) at 1-800-400-7115.
The BOE website (www.boe.ca.gov) offers on-line seller’s permit verification, schedules of education programs and seminars, registration information, sales and use tax rates by county, and many downloadable forms, publications and newsletters.
Board staff is also available for official written advice that can excuse you from penalties if you relied on the advice in error. Mail your requests for written advice to:
Sales and Use Taxes:
Information and Advisor UnitSection, MIC 44
Board of Equalization
P.O. Box 942879
Sacramento, CA 94279-0044
Special Taxes:
Public Information and AdministrationSection, MIC 63
Board of Equalization
P.O. Box 942879
Sacramento, CA 94279-0063