Welcome to the State Board of Equalization

Sales & Use Tax Publications

See Also:

Alphabetical | Numerical

Title Publication Date Translated Publications Available
General
Aircraft and California Tax Fill-in Form Pub 79-A 04/08 Spanish
Appeals Procedures Sales and Use Taxes and Special Taxes Pub 17 09/08 Spanish, Thai
Audits Pub 76 09/07 Farsi, Korean, Spanish
California City and County Sales and Use Tax Rates Pub 71 04/09  
California Use Tax Fill-in Form Pub 79-B 04/07 Spanish
Closing Out Your Seller's Permit Fill-in Form Pub 74 04/08 Chinese, Spanish
Consumer Sales and Use Tax Questions Pub 53-A 10/08 Spanish
District Taxes (Sales and Use Taxes) Pub 44 04/09 Spanish
Documented Vessels and California Tax Fill-in Form Pub 79 05/08  
eFile Guide Pub 159 05/08 Chinese, Korean, Spanish, Thai, Vietnamese
Electronic Funds Transfer Information Guide Pub 80 05/06 Spanish
Filing a Claim for Refund Pub 117 02/07 Spanish
Guide to Board of Equalization Services Pub 51 05/04 Chinese, Korean, Spanish, Vietnamese
How to Inspect and Correct Your Records Pub 58-A 12/05  
Innocent Spouse Relief from Sales & Use Tax Pub 57 10/03 Fill-in Form
Interest and Penalties Pub 75 03/06  
Managed Audit Program Pub 53 01/09  
Offers In Compromise Pub 56 12/08  
Out-of-State Sellers: Do You Need to Register with California? Pub 77 07/07  
Prepaid Sales Tax and Sales of Fuel Pub 82 01/08  
Resale Certificate Tips Pub 42 12/08 Spanish, Chinese, Korean
Sales and Use Taxes: Exemptions and Exclusions Pub 61 01/07  
Sales and Use Tax Questions for the Business Person Pub 53-B 11/06 Spanish
Sales of Cigarettes and Tobacco Products in California - License Requirement for Retailers Pub 78 12/07 Spanish, Arabic, Chinese, Korean, Punjabi , Vietnamese
Statewide Compliance and Outreach Program Pub 164 08/08 Chinese, Korean, Spanish, Vietnamese
Statewide Compliance and Outreach Program Pub 165 08/08  
Tax Collection Procedures Pub 54 04/09 Spanish
Tax Information for City and County Officials Pub 28 05/06  
Understanding Your Rights as a California Taxpayer Pub 70 11/05 Chinese, Korean, Spanish, Vietnamese
Vehicles and Vessels: How to Request a Use Tax Clearance for DMV Registration Pub 52 05/05 Spanish
Your California Seller's Permit Pub 73 03/09
Chinese, Farsi, Korean, Spanish, Vietnamese
Industry Specific Tax Tips
Agricultural Industry Pub 66 07/04  
Auto Repair Garages and Service Stations Pub 25 04/09 Spanish
Buying and Selling Dogs, Cats, and Other Animals Pub 122 08/07  
Cell Phones and Other Wireless Telecommunication Devices Pub 120 07/07  
Construction and Building Contractors Pub 9 12/02  
Dining & Beverage Industry Pub 22 05/09 Korean, Spanish, Thai
Grocery Stores Pub 31 01/07 Chinese, Korean, Spanish, Vietnamese
Hospitals and Other Medical Facilities Pub 45 02/09  
Interior Designers and Decorators Pub 35 08/08 Spanish
Leasing of Tangible Personal Property in California Pub 46 01/94  
Liquor Stores Pub 24 05/05  
Locksmiths Pub 62 02/09  
Mobilehomes & Factory-Built Housing Pub 47 07/08  
Motor Vehicle Dealers Pub 34 03/09  
Nonprofit Organizations Pub 18 08/08 Spanish
Sales to American Indians and Sales on Indian Reservations Pub 146 08/08  
Sales to Purchasers From Mexico Pub 32 07/08 Spanish
Drug Stores Pub 27 03/07  
Jewelry Stores Pub 64 03/09  
Photographers, Photo Finishers, and Film Processing Laboratories Pub 68 07/07  
Veterinarians Pub 36 02/06  
Watercraft Industry Pub 40 11/08  
Rules for Specific Types of Sales
Applying Sales Tax to Tips and Related Payments Pub 115 08/05 Spanish
Are Your Internet Sales Taxable? Pub 109 05/07 Spanish
Biodiesel and California Tax Pub 96 11/08  
California Businesses: How to Identify California Use Tax Due Pub 123 04/09 Chinese, Korean, Spanish, Vietnamese
California Use Tax Basics Pub 110 10/08 Spanish
Consignment Sales Pub 114 01/09 Spanish
Coupons and Sales Tax Pub 113 02/06 Spanish
District Taxes and Delivered Sales Pub 105 03/09 Spanish
Do You Need a California Seller's Permit? Pub 107 07/07 Spanish
Drop Shipments Pub121 03/09  
Gift-Wrapping Charges Pub 106 10/04  
Have you purchased merchandise from out-of-state retailers without paying California tax? Pub 79-C 10/07  
Operators of Swap Meets, Flea Markets & Special Events Pub 111 07/07 Spanish
Purchases from Out-of-State Vendors Pub 112 09/08 Spanish
Sales and Use Tax Records Pub 116 07/08 Spanish
Sales Delivered Outside California Pub 101 05/08 Spanish
Sales for Resale Pub 103 07/07 Spanish
Sales Tax and Warranties Pub 119 02/06  
Sales to Residents of Other Countries Pub 104 05/08 Spanish
Sales to the US Government Pub 102 05/05 Spanish
Shipping and Delivery Charges Pub 100 09/07 Spanish
Vending Machine Food Sales Pub 118 12/08  
When is Labor Taxable? Pub 108 06/07 Spanish