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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Cities Zip Codes (Click to view map)
Hayward 94545
Oakland 94618


Cities Zip Codes (Click to view map)
Chico 95927, 95928, 95929
Clipper Mills 95930

Contra Costa

Cities Zip Codes (Click to view map)
Concord 94521


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

Los Angeles

Cities Zip Codes (Click to view map)
Beverly Hills 90211, 90212
Chatsworth 91311
Lancaster 93536
Los Angeles 90024, 90025, 90065
Newhall 91321
Northridge 91324
Porter Ranch 91326
Sunland 91040
Tarzana 91356
Tujunga 91042
Van Nuys 91406


Cities Zip Codes (Click to view map)
Novato 94949


Cities Zip Codes (Click to view map)
Corona Del Mar 92625
Dana Point 92629
Irvine 92602, 92603
Seal Beach 90740


Cities Zip Codes (Click to view map)
Cathedral City 92234
La Quinta 92253
Murrieta 92562


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)
Corona 92880
Rancho Cucamonga 91739
Upland 91784
Victorville 92395

San Diego

Cities Zip Codes (Click to view map)
Chula Vista 91910
Poway 92064
San Diego 92124, 92127

Santa Clara

Cities Zip Codes (Click to view map)
Los Gatos 95030, 95031, 95032, 95033
San Jose 95122, 95123, 95125


Cities Zip Codes (Click to view map)
Fairfield 94534
Vacaville 95688


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

*Updated 12/5/16 – 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.