Welcome to the State Board of Equalization

Excise Taxes - Registration for Tax & Fee Programs

The Board of Equalization wants to make doing business in California as easy as possible. You may use the application forms below to apply for a permit from the BOE for any of the following excise tax programs:

  • Alcoholic Beverage Tax Law
  • California Cigarette and Tobacco products Licensing Act of 2003
  • Cigarette and Tobacco Products Tax Law
  • Energy Resources surcharge Law
  • Emergency Telephone Users Surcharge Law
  • Integrated Waste Management Fee Law
  • Natural Gas Surcharge Law

  • Application for Corporations, Limited Liability Companies/Organizations: Form BOE-400-ETC
  • Application for Individuals and Partnerships: Form BOE-400-ETI
  • Application for Distributor's Cigarette and Tobacco Products License: Form BOE-400-LD
  • Application for Retailer's Cigarette and Tobacco Products License: Form BOE-400-LR
  • Application for Wholesaler's Cigarette and Tobacco Products License: Form BOE-400-LW

If you are not sure which application applies to you, contact the Excise Taxes Division.

By Phone
800-400-7115 toll-free
916-327-4208 phone
916-323-9297 fax

By Mail
Excise Taxes Division, MIC: 56
State Board of Equalization
P.O. Box 942879
Sacramento, CA 94279-0056