Statewide Compliance & Outreach Program

SCOP Frequently Asked Questions
SCOP Contact Information and Map
SCOP Resources and Publications
SCOP "How are we doing?" Survey


Our SCOP teams are scheduled* to visit certain zip codes in the near future. Click the county name for details.

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Alameda

Cities Zip Codes (Click to view map)
Alameda 94501
Berkeley 94705
Hayward 94545

Contra Costa

Cities Zip Codes (Click to view map)
Danville 94506

Fresno

Cities Zip Codes (Click to view map)
Fresno 93703, 93705

Humboldt

Cities Zip Codes (Click to view map)
Arcata 95521

Kern

Cities Zip Codes (Click to view map)
Tehachapi 93561, 93581

Kings

Cities Zip Codes (Click to view map)
Hanford 93230

Los Angeles

Cities Zip Codes (Click to view map)
Lancaster 93536
Los Angeles 90028, 90029, 90057
Newhall 91321
Santa Clarita 91390
Santa Monica 90403, 90404

Marin

Cities Zip Codes (Click to view map)
Novato 94945

Orange

Cities Zip Codes (Click to view map)
Dana Point 92629
Laguna Niguel 92677

Plumas

Cities Zip Codes (Click to view map)
Blairsden Graeagle 96103
Chester 96020
Clio 96106
Greenville 95947
Meadow Valley 95956
Portola 96122
Taylorsville 95983

Riverside

Cities Zip Codes (Click to view map)
Corona 92879
Riverside 92503, 92505, 92508

Sacramento

Cities Zip Codes (Click to view map)
Elk Grove 95757
Sacramento 95816

San Bernardino

Cities Zip Codes (Click to view map)
Ontario 91762
Rancho Cucamonga 91739

San Diego

Cities Zip Codes (Click to view map)
Cardiff By the Sea 92007
San Diego 92122
Vista 92081

Santa Barbara

Cities Zip Codes (Click to view map)
Santa Barbara 93101

Santa Clara

Cities Zip Codes (Click to view map)
San Jose 95118, 95120, 95122

*Updated 8/25/16 – Maps are intended to show an approximate area of planned visits.

The Statewide Compliance and Outreach Program (SCOP) focuses on educating businesses, as well as identifying and registering businesses who are actively selling or leasing tangible personal property in California without a seller’s permit. SCOP also advises on other State tax and fee permits and licenses a business may need to obtain. In general, the purpose of SCOP is to:

  • Educate business owners regarding their tax responsibilities,
  • Advise business owners when they need a seller's permit,
  • Explain to owners how to report and remit their taxes and fees due,
  • Verify and update BOE account information,
  • Review business operations compared to sales and use tax returns filed to provide guidance on proper reporting, and
  • Provide business owners the opportunity to ask questions.

SCOP will monitor the ongoing compliance of newly registered businesses, reduce the number of businesses operating without a valid seller's permit, and enhance the awareness of businesses on the consequences of tax evasion.

SCOP teams located throughout the state will conduct door-to-door visits to all non-residential businesses based on zip code. At each visit, SCOP specialists will:

  • Identify themselves and show identification,
  • Verify the need for and existence of a seller's permit and other required fee permits and licenses,
  • Review license/permit to verify that it is updated with the correct information,
  • Determine if the business is reporting its sales and use taxes properly,
  • Provide information and assistance to the business owner on sales and use tax reporting responsibilities, and
  • Answer owner’s questions.

If the SCOP specialists find that a business is reporting its taxes incorrectly, they will advise the business to file amended returns or if the business has overpaid taxes, to file a claim for refund. In some instances, the business may be referred for an audit.

Please Note: The filing of an amended return does not prevent further BOE activity, such as an audit or refund, for the same period(s) in question.