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)
Oakland 94619, 94621

Butte

Cities Zip Codes (Click to view map)
Chico 95926, 95973

Contra Costa

Cities Zip Codes (Click to view map)
San Pablo 94806
Walnut Creek 94597

Fresno

Cities Zip Codes (Click to view map)
Clovis 93619
Coalinga 93210
Kerman 93630
Kingsburg 93631
Selma 93662

Imperial

Cities Zip Codes (Click to view map)
El Centro 92243

Inyo

Cities Zip Codes (Click to view map)
Big Pine 93513
Bishop 93514, 93515
Independence 93526
Lone Pine 93545
Olancha 93549

Kern

Cities Zip Codes (Click to view map)
Bakersfield 93311

Los Angeles

Cities Zip Codes (Click to view map)
Beverly Hills 90210
Chatsworth 91311
Canyon Country 91387
Los Angeles 90024, 90025, 90077
Pasadena 91030
Pomona 91768
Rowland Heights 91748
Van Nuys 91406
Woodland Hills 91364

Napa

Cities Zip Codes (Click to view map)
American Canyon 94503

Orange

Cities Zip Codes (Click to view map)
Irvine 92606, 92612, 92617, 92618, 92620

Riverside

Cities Zip Codes (Click to view map)
Indio 92201
Palm Springs 92264
Palm Desert 92211
Temecula 92562

Sacramento

Cities Zip Codes (Click to view map)
Citrus Heights 95621
Fair Oaks 95628
Rancho Cordova 95670, 95742

San Bernardino

Cities Zip Codes (Click to view map)
Adelanto 92301
Barstow 92311
Corona 92880
Helendale 92342
Mentone 92359
Phelan 92371
Pinon Hills 92372
Oro Grande 92368
Redlands 92374
Victorville 92393, 92394

San Francisco

Cities Zip Codes (Click to view map)
San Francisco 94115

San Diego

Cities Zip Codes (Click to view map)
Chula Vista 91910
San Diego 92102, 92127

San Joaquin

Cities Zip Codes (Click to view map)
Stockton 95206

San Mateo

Cities Zip Codes (Click to view map)
Millbrae 94030

Santa Clara

Cities Zip Codes (Click to view map)
Los Altos 94022, 94024
San Jose 95125

Tehama

Cities Zip Codes (Click to view map)
Red Bluff 96080

Yolo

Cities Zip Codes (Click to view map)
West Sacramento 95691

*Updated 3/23/17 – 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.