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)
Hayward 94545
Oakland 94618

Contra Costa

Cities Zip Codes (Click to view map)
Concord 94521

Fresno

Cities Zip Codes (Click to view map)
Clovis 93619
Fresno 93703, 93705
Kingsburg 93631
Selma 93662

Kern

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

Los Angeles

Cities Zip Codes (Click to view map)
Beverly Hills 90211, 90212
Lancaster 93536
Los Angeles 90024, 90057, 90065, 90068
Newhall 91321
Santa Monica 90403, 90404
Sunland 91040
Tujunga 91042
Universal City 91608
Van Nuys 91406

Marin

Cities Zip Codes (Click to view map)
Novato 94945, 94949

Orange

Cities Zip Codes (Click to view map)
Corona Del Mar 92625
Dana Point 92629
Seal Beach 90740

Riverside

Cities Zip Codes (Click to view map)
Cathedral City 92234
Murrieta 92562

Sacramento

Cities Zip Codes (Click to view map)
Fair Oaks 95628
Orangevale 95662
Rancho Cordova 95670, 95742

San Bernardino

Cities Zip Codes (Click to view map)
Mt. Baldy 91759
Ontario 91762
Rancho Cucamonga 91701, 91737, 91739
Upland 91784

San Diego

Cities Zip Codes (Click to view map)
Lemon Grove 91945
Poway 92064
San Diego 92124

Santa Barbara

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

Santa Clara

Cities Zip Codes (Click to view map)
Los Gatos 95030, 95031, 95032
San Jose 95122, 95123

Stanislaus

Cities Zip Codes (Click to view map)
Modesto 95357, 95358

*Updated 10/26/16 – 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.