Welcome to the State Board of Equalization

Media Resources

Jaime Garza
916-327-8988

News Releases

Annual Report

Figures for alcohol, cigarette and tobacco consumption statewide can be accessed in the Annual Report.

Basic Statistics for Sales and Use Tax and Property and Special Taxes

Board Chairs and Vice Chairs, 1870 – Present

Board/Committee Meetings

The Board of Equalization is also a regulatory agency, and is responsible for adopting regulation to clarify sections of California’s revenue & taxation code. It does this by conducting open interested parties meetings, publishing discussion papers, meeting with the public and business representatives for input during its review.

BOE Members, 1879 – Present

Historical listing of Members of the Board beginning with the year 1879 to the present.

Historical listing of Chairs and Vice Chairs of the Board beginning with the year 1870 to the present.

California Use Tax Information

An overview of California use tax. Use tax liabilities are often created by internet or mail order purchases with out-of-state retailers. California law requires tax on in-state purchases, and also requires tax on items purchased out-of-state for use in California.

Fire Prevention Fee (ABx1 29)

Recently enacted legislation, Assembly Bill (AB)x1 29, authorized a new State Responsibility Fire Prevention Fee to be assessed on habitable structures located within State Responsibility Areas (SRA) in order to pay for fire prevention activities in the SRA that specifically benefit owners of those structures.

Fuel Consumption

Gasoline and Diesel distributions in the state are available at the above link.

Legislative Analyses

Detailed analysis of each piece of legislation affecting the agency and it’s administration of tax and fee programs in California, complete with revenue estimates.

Local Tax Allocations

Payments to Cities, Counties, and Special Districts from the Local Sales and Use Tax Funds.

Marijuana Information – Medical and Legalization

Permit Verification

Web service allows users to check if a business has an active sellers’ permit. Other non-confidential information may be available upon request.

Research and Statistics

Sales and Use Tax – Detailed Description

A breakdown of the components of the 7.25% sales tax rate.

Sales and Use Tax Rates

Includes varying tax rates for all 478 cities and 58 counties in California.

Sellers Permits

The Board of Equalization wants to make doing business in California as easy as possible.

Special Notices

Special notices alert taxpayers to changes in local, state, and special district sales tax rates, and address significant changes in tax law.

State's Top 250 List of Sales and Use Tax Debtors

The Board of Equalization is required by law to post a list of the largest delinquent sales and use tax accounts over $100,000 every quarter, removing amounts that are being addressed through payment arrangement, bankruptcy, litigation, or appeal.

Statewide Compliance and Outreach Program

The Statewide Compliance and Outreach Program (SCOP) will focus on identifying and registering businesses statewide and ensuring the businesses have accurate information and the correct permits.

Summary of Retail Sales and Use Tax Collections

Taxable Sales

Reports include total dollars exchanged in the purchase of taxable goods. Breaks down numbers by year, fiscal quarter, city, county, and retail business type.

Taxes and Fees Administered by the BOE

Taxes and Fees Administered by the BOE – Detailed Chart

Extensive chart detailing revenue program and proceeds for given fiscal year.

Use Tax Information