BOE Is Contacting Online Sellers
In an effort to increase awareness and educate our taxpayers about sales and use tax due on internet sales, the Board of Equalization (BOE) is implementing an Internet Outreach Program. Through this program, BOE is contacting California online sellers by e-mail.
You may receive an e-mail from the BOE requesting you to contact us at our official number (800-400-7115) to verify your seller's permit or to investigate a business complaint. You can press (1, 5, 2, & 7) on the telephone menu options to be connected directly with an Internet Sales Specialist.
BOE is concerned about our agency’s e-mail being perceived as an online phishing scheme. "Phishing" is a form of internet fraud that aims to steal valuable confidential information by falsely claiming to be from a legitimate organization. BOE will not ask for confidential information through e-mail or phone solicitation. Please do not respond to such requests. Any suspicious e-mails should be forward to BOE for investigation.
Even if you sell 100% of the items online from home, you are still required to hold a valid California seller's permit if you sell three or more items (tangible personal property) in a twelve-month period on auction or any other type of internet sites.
California sellers are required to hold a seller's permit and remit sales tax on items sold and delivered to California locations, unless the item for sale is specifically exempted from tax.