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)
Berkeley 94702

Contra Costa

Cities Zip Codes (Click to view map)
Oakley 94561
Antioch 94531

El Dorado

Cities Zip Codes (Click to view map)
Tahoma 96142

Fresno

Cities Zip Codes (Click to view map)
Coalinga 93210
Fresno 93728
Kerman 93630

Humboldt

Cities Zip Codes (Click to view map)
Eureka 95503

Imperial

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

Kern

Cities Zip Codes (Click to view map)
California City 93505
Mojave 93501, 93502

Los Angeles

Cities Zip Codes (Click to view map)
Canyon Country 91387
Granada Hills 91344
Long Beach 90804, 90806
Pasadena 91030
Pomona 91767, 91769,
Rowland Heights 91748
Valencia 91354
Van Nuys 91406

Mendocino

Cities Zip Codes (Click to view map)
Willits 95490

Napa

Cities Zip Codes (Click to view map)
Napa 94559

Orange

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

Placer

Cities Zip Codes (Click to view map)
Alta 95701
Applegate 95703
Carnelian Bay 96140
Colfax 95713
Dutch Flat 95714
Emigrant Gap 95715
Gold Run 95717
Homewood 96141
Kings Beach 96143
Olympic Valley 96146
Tahoe City 96145
Tahoe Vista 96148

Riverside

Cities Zip Codes (Click to view map)
Riverside 92507

Sacramento

Cities Zip Codes (Click to view map)
Sacramento 95824

San Bernardino

Cities Zip Codes (Click to view map)
Chino 91708
Chino Hills 91709
Fontana 92337
Redlands 92374
Victorville 92393, 92394
Wrightwood 92397

San Francisco

Cities Zip Codes (Click to view map)
San Francisco 94132

San Diego

Cities Zip Codes (Click to view map)
San Diego 92120
Vista 92084

San Joaquin

Cities Zip Codes (Click to view map)
Stockton 95205
Tracy 95304, 95376, 95377, 95391
Vernalis 95385

San Mateo

Cities Zip Codes (Click to view map)
South San Francisco 94080

Santa Clara

Cities Zip Codes (Click to view map)
Los Altos 94022

*Updated 6/22/17 – 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.