Welcome to the State Board of Equalization

Sales & Use Tax Publications

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Numerical | Alphabetical

Publication Title Date Translated Publications Available
Pub 9 Construction and Building Contractors 12/02  
Pub 17 Appeals Procedures Sales and Use Taxes and Special Taxes 09/08 Spanish , Thai
Pub 18 Nonprofit Organizations 08/08 Spanish
Pub 22 Dining & Beverage Industry 05/09 Korean, Spanish, Thai
Pub 24 Liquor Stores 05/06  
Pub 25 Auto Repair Garages and Service Stations 04/09 Spanish
Pub 27 Drug Stores 03/07  
Pub 28 Tax Information for City and County Officials 05/06  
Pub 31 Grocery Stores 01/07 Chinese, Korean, Spanish, Vietnamese
Pub 32 Sales to Purchasers From Mexico 07/08 Spanish
Pub 34 Motor Vehicle Dealers 03/09  
Pub 35 Interior Designers and Decorators 08/08 Spanish
Pub 36 Veterinarians 02/06  
Pub 40 Watercraft Industry 11/08  
Pub 42 Resale Certificate Tips 12/08 Spanish, Chinese, Korean
Pub 44 District Taxes (Sales and Use Taxes) 04/09 Spanish
Pub 45 Hospitals and Other Medical Facilities 02/09  
Pub 46 Leasing of Tangible Personal Property in California 01/94  
Pub 47 Mobilehomes & Factory-Built Housing 07/08  
Pub 51 Guide to Board of Equalization Services 03/08 Chinese, Korean, Spanish, Vietnamese
Pub 52 Vehicles and Vessels: How to Request a Use Tax Clearance for DMV Registration 05/05 Spanish
Pub 53 Managed Audit Program 01/09  
Pub 53-A Consumer Sales and Use Tax Questions 10/08 Spanish
Pub 53-B Sales and Use Tax Questions for the Business Person 11/06 Spanish
Pub 54 Tax Collection Procedures 04/09 Spanish
Pub 56 Offers In Compromise 12/08  
Pub 57 Innocent Spouse Relief from Sales & Use Tax Fill-in Form 10/03  
Pub 58-A How to Inspect and Correct Your Records 12/05  
Pub 61 Sales and Use Taxes: Exemptions and Exclusions 01/07  
Pub 62 Locksmiths 02/09  
Pub 64 Jewelry Stores 03/09  
Pub 66 Agricultural Industry 07/04  
Pub 68 Photographers, Photo Finishers, and Film Processing Laboratories 07/07  
Pub 70 Understanding Your Rights as a California Taxpayer 11/05 Chinese, Korean, Spanish, Vietnamese
Pub 71 California City and County Sales and Use Tax Rates 04/09  
Pub 73 Your California Seller's Permit 03/09 Chinese, Farsi, Korean, Spanish, Vietnamese
Pub 74 Closing Out Your Seller's Permit Fill-in Form 04/08 Chinese, Spanish
Pub 75 Interest and Penalties 03/06  
Pub 76 Audits 09/07 Farsi, Korean, Spanish
Pub 77 Out-of-State Sellers: Do You Need to Register with California? 07/07  
Pub 78 Sales of Cigarettes and Tobacco Products in California - License Requirement for Retailers 12/07 Spanish, Arabic, Chinese, Korean, Punjabi , Vietnamese
Pub 79 Documented Vessels and California Tax Fill-in Form 05/08  
Pub 79-A Aircraft and California Tax Fill-in Form 04/08 Spanish
Pub 79-B California Use Tax Fill-in Form 04/07 Spanish
Pub 79-C >Have you purchased merchandise from out-of-state retailers without paying California tax? 10/07  
Pub 82 Prepaid Sales Tax and Sales of Fuel 01/08  
Pub 96 Biodiesel and California Tax 11/08  
Pub 100 Shipping and Delivery Charges 09/07 Spanish
Pub 101 Sales Delivered Outside California 05/08 Spanish
Pub 102 Sales to the US Government 05/05 Spanish
Pub 103 Sales for Resale 07/07 Spanish
Pub 104 Sales to Residents of Other Countries 05/08 Spanish
Pub 105 District Taxes and Delivered Sales 03/09 Spanish
Pub 106 Gift-Wrapping Charges 10/04  
Pub 107 Do You Need a California Seller's Permit? 07/07 Spanish
Pub 108 When Is Labor Taxable? 06/07 Spanish
Pub 109 Are Your Internet Sales Taxable? 05/07 Spanish
Pub 110 California Use Tax Basics 10/08 Spanish
Pub 111 Operators of Swap Meets, Flea Markets & Special Events 07/07 Spanish
Pub 112 Purchases from Out-of-State Vendors 09/08 Spanish
Pub 113 Coupons and Sales Tax 02/06 Spanish
Pub 114 Consignment Sales 01/09 Spanish
Pub 115 Applying Sales Tax to Tips and Related Payments 08/05 Spanish
Pub 116 Sales and Use Tax Records 07/08 Spanish
Pub 117 Filing a Claim for Refund 02/07 Spanish
Pub 118 Vending Machine Food Sales 12/08  
Pub 119 Sales Tax and Warranties 02/06  
Pub 120 Cell Phones and Other Wireless Telecommunication Devices 07/07  
Pub 121 Drop Shipments 03/09  
Pub 122 Buying and Selling Dogs, Cats, and Other Animals 08/07  
Pub 123 California Businesses: How to Identify California Use Tax Due 04/09 Chinese,Korean, Spanish, Vietnamese
Pub 146 Sales to American Indians and Sales on Indian Reservations 08/08  
Pub 159 eFile Guide 05/08 Chinese, Korean,Spanish, Vietnamese, Thai
Pub 164 Statewide Compliance and Outreach Program 08/08 Chinese,Korean, Spanish, Vietnamese
Pub 165 Statewide Compliance and Outreach Program 08/08