Figures for alcohol, cigarette and tobacco consumption statewide can be accessed in the Annual Report.
- BOE Prospectus: Taxes, Fees, Programs, and Services
(This publication has a short description of each tax program and the revenues they generate, as well as information on BOE appeals and settlements programs and on taxpayer services.)
In 2011, legislation was enacted (AB 155, Ch. 313, Stat. 2011) that expands the definition of a "retailer engaged in business in this state" and therefore, expands the number of businesses that have to collect and remit taxes to BOE. The law became effective September 15, 2012.
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.
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.
The CROS project will shape the way BOE does business in the future. CROS will replace BOE's outdated existing legacy tax information systems, add a data warehouse, expand online services and improve business processes.
State law requires the BOE to adjust the excise tax rate by March 1 of each year in order to ensure revenue neutrality. Effective July 1, 2013, the excise tax on gasoline will increase 3.5 cents per gallon.
Legislation signed July 7, 2011, Assembly Bill (AB)x1 29, authorized a fire prevention fee to be assessed on habitable structures located within State Responsibility Areas (SRA) to pay for fire prevention activities in the SRA. The SRA is the area of the state where the State of California is financially responsible for the prevention and suppression of wildfires.
Gasoline and Diesel distributions in the state are available at the above link.
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.
Payments to Cities, Counties, and Special Districts from the Local Sales and Use Tax Funds.
Lumber Products Assessment on purchases of lumber products and engineered wood products.
Web service allows users to check if a business has an active sellers’ permit. Other non-confidential information may be available upon request.
A breakdown of the components of the sales tax rate.
Includes varying tax rates for all 478 cities and 58 counties in California.
The Board of Equalization wants to make doing business in California as easy as possible.
Special notices alert taxpayers to changes in local, state, and special district sales tax rates, and address significant changes in tax law.
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.
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.
Reports include total dollars exchanged in the purchase of taxable goods. Breaks down numbers by year, fiscal quarter, city, county, and retail business type.
Extensive chart detailing revenue program and proceeds for given fiscal year.
The underground economy refers to people who steal, make counterfeit products, use victims of human trafficking, and hide what they owe in taxes.