
BOE-400-SPA Rev. 4 (3-10)
California Seller ’s Permit Application
for Individuals/Partnerships/Corporations/Organizations (Regular or Temporary)
State Board of Equalization
Seller’S Permit APPlicAtion • Seller’S Permit APPlicAtion • Seller’S Permit APPlicAtion • Seller’S Permit APPlicAtion
•Seller’S Permit APPlicAtion • Seller’S Permit APPlicAtion • Seller’S Permit APPlicAtion • Seller’S Permit APPlicAtion
•Seller’S Permit APPlicAtion • Seller’S Permit APPlicAtion • Seller’S Permit APPlicAtion • Seller’S Permit
APPlicAtion • Seller’S Permit APPlicAtion • Seller’S Permit APPlicAtion • Seller’S Permit APPlicAtion • Seller’S
Board Members
Permit APPlicAtion • Seller’S Permit APPlicAtion • Seller’S Permit APPlicAtion • Seller’S Permit APPlicAtion •
(Names updated 2011)
S ’ P A • S ’ P A • S ’ P A • S ’ BettyP TA. Yee
eller S ermit PPlicAtion eller S ermit PPlicAtion eller S ermit PPlicAtion eller S ermit PPlicAtion
First District
San Francisco
• Seller’S Permit APPlicAtion • Seller’S Permit APPlicAtion • Seller’S Permit APPlicAtion • Seller’S Permit
Sen. George Runner (Ret.)
A • S ’ P A • S ’ P A • S ’ P SecondA District• S ’
PPlicAtion eller S ermit PPlicAtion eller S ermit PPlicAtion eller S ermit PPlicAtion eller S
Lancaster
Permit APPlicAtion • Seller’S Permit APPlicAtion • Seller’S Permit APPlicAtion • Seller’SMichellePermit APPlicAtionSteel •
Third District
Rolling Hills Estates
Seller’S Permit APPlicAtion • Seller’S Permit APPlicAtion • Seller’S Permit APPlicAtion • Seller’S Permit APPlicAtion
Jerome E. Horton
•Seller’S Permit APPlicAtion • Seller’S Permit APPlicAtion • Seller’S Permit APPlicAtiFourthn • SellerDistrict’S Permit
Los Angeles
APPlicAtion • Seller’S Permit APPlicAtion • Seller’S Permit APPlicAtion • Seller’S Permit APPlicAtionJohn Chiang• Seller’S
State Controller
Permit APPlicAtion • Seller’S Permit APPlicAtion • Seller’S Permit APPlicAtion • Seller’S Permit APPlicAtion •
Interim
Executive Director
Seller’S Permit APPlicAtion • Seller’S Permit APPlicAtion • Seller’S Permit APPlicAtion • Seller’S Permit APPlicAtion
Kristine Cazadd
•Seller’S Permit APPlicAtion • Seller’S Permit APPlicAtion • Seller’S Permit APPlicAtion • Seller’S Permit
APPlicAtion • Seller’S Permit APPlicAtion • Seller’S Permit APPlicAtion • Seller’S Permit APPlicAtion • Seller’S Permit
APPlicAtion • Seller’S Permit APPlicAtion • Seller’S Permit APPlicAtion • Seller’S Permit APPlicAtion • Seller’S
Permit APPlicAtion • Seller’S Permit APPlicAtion • Seller’S Permit • Seller’S Permit APPlicAtion • Seller’S Permit
APPlicAtion • Seller’S Permit APPlicAtion • Seller’S Permit APPlicAtion • Seller’S Permit APPlicAtion • Seller’S

2
|
|
|
|
|
|
|
|
|
Frequently |
|
Asked |
Questions |
|
Who |
must |
have |
a |
permit? |
|
|
|
|
monitors, or any other product that contains a cathode |
|
You are generally required to obtain a California sell- |
|
|
ray tube, including “bare” cathode ray tubes, computer |
|
|
|
monitors, and laptop computers that use a liquid |
|
er’s permit if you sell or lease merchandise, vehicles, |
|
|
|
|
|
crystal display. For more information on the Electronic |
|
or other tangible personal property in California. A |
|
|
|
|
|
Recycling Fee Program or CEDs, visit: www.boe.ca.gov/ |
|
seller’s permit allows you to sell items at the wholesale |
|
|
|
|
|
sptaxprog/ewaste.htm. Effective June 30, 2004, if you sell |
|
or retail level. If your sales are ongoing, you should |
|
|
|
|
|
cigarettes and/or tobacco products, you must obtain a |
|
apply for a “Regular” permit. If your sales are of a |
|
|
|
|
|
license (separate from a seller’s permit) for each loca- |
|
temporary nature (90 days or less), apply for a “Tem- |
|
|
|
|
|
tion you intend to sell these products. Depending on |
|
porary” permit. You cannot legally sell taxable items in |
|
|
your response to each question and the type of busi- |
|
California until you have been issued a seller’s permit. |
|
|
ness, the BOE will send you information about these |
|
Do I need |
more |
than one |
permit? |
|
|
|
license and fee programs. |
|
|
|
|
What are my rights and responsibilities as a |
|
Each location where sales of taxable items are made |
|
|
|
requires, and must display, a seller’s permit. If you |
|
|
seller? |
|
|
have more than one selling location, attach a list that |
|
|
When you obtain a seller’s permit, you acquire certain |
|
includes the address for each location, and we will |
|
|
rights and responsibilities. |
|
issue the permits needed. If your application is for a |
|
|
• � You |
may buy property for resale without paying |
|
temporary permit, one permit will be enough, but you |
|
|
|
|
|
tax |
to your supplier. By providing the vendor a |
|
need to display a copy of that permit at each temporary |
|
|
|
completed resale certificate, you are not required to |
|
location. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
pay sales tax on property you are buying for resale. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Is there |
a |
charge |
for |
a |
permit? |
|
|
|
You cannot use a resale certificate to buy property |
|
No. However, we may require a security deposit. |
|
|
for your own use (even if you plan to sell it after its |
|
Deposits are used to cover any unpaid taxes that may |
|
|
use). |
|
|
be owed at the time a business closes. |
|
|
|
|
• � You |
must keep records to substantiate your sales, |
|
Is information |
about |
my |
account |
subject to |
purchases, and return deductions and keep them for |
|
four years. |
|
public |
disclosure? |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
• � You |
must file returns according to the BOE’s |
|
State laws that protect your privacy generally cover |
|
|
|
|
|
instructions for the filing basis that we determine |
|
your records. Some records are subject to public disclo- |
|
|
|
|
|
from your application. You must file a return even if |
|
sure, such as the information on your seller’s permit, |
|
|
|
|
|
you have no tax to report. |
|
names of owners or partners, your business address, |
|
|
|
|
|
• � You |
must pay the sales tax due on your retail sales |
|
and your permit status. See the disclosure information |
|
|
|
on the back page. |
|
|
|
|
|
|
|
|
|
in California. You may be reimbursed by collecting |
|
Why |
do |
you |
need |
a |
copy of my |
driver |
license?the amount of tax from your customers. |
|
When it is required, it is used to ensure the accuracy of |
|
|
• � You |
must notify the BOE of any business change |
|
|
|
A permit is issued only to the owner and address |
|
the information provided and to protect against fraud- |
|
|
|
|
|
listed on the permit. If you change ownership, |
|
ulent use of your identification. |
|
|
|
|
|
|
|
|
|
|
|
address, add another location, sell or close your |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Why |
am I being |
asked if I sell |
tires, |
covered |
|
|
business, add or drop a partner, you must notify the |
|
electronic |
devices, |
or |
tobacco |
products at |
|
retail? BOE by calling or in writing. Your notification will |
|
Effective January 1, 2001, California retailers of new |
|
|
help us close your account and return any security |
|
tires began collecting a tire fee (currently $1.75) |
on deposit. If you do not, you could be held liable |
|
for continuing business taxes. Note: Notify us |
|
for each new tire sold to consumers. Beginning |
|
immediately if you drop or add a partner in order to |
|
January 1, 2005, retailers must collect a recycling fee |
|
protect former partners from tax liabilities incurred |
|
on the retail sale or lease of certain new or refurbished |
|
by the business after the partnership changes. |
|
video display devices that have a screen size of more |
|
|
|
than four inches measured diagonally. Video display |
|
|
devices subject to the fee are called “covered electronic |
|
|
devices” (CEDs). They include televisions, computer |
|
Seller’s Permit Application ■ Individuals/Partnerships/Corporations/Organizations (Regular or Temporary) (3-10)

taxpayer information
section
800-400-7115
TDD/TTY 800-735-2929
field offices
call for addresses
City |
Area |
Number |
|
Code |
|
Bakersfield |
661 |
395-2880 � |
Culver City |
310 |
342-1000 � |
El Centro |
760 |
352-3431 � |
Fresno |
559 |
440-5330 � |
Irvine |
949 |
440-3473 � |
Norwalk |
562 |
466-1694 � |
Oakland |
510 |
622-4100 � |
Rancho Mirage |
760 |
770-4828 � |
Redding |
530 |
224-4729 � |
Riverside |
951 |
680-6400 � |
Sacramento |
916 |
227-6700 � |
Salinas |
831 |
443-3003 � |
San Diego |
619 |
525-4526 � |
San Francisco |
415 |
356-6600 � |
San Jose |
408 |
277-1231 � |
San Marcos |
760 |
510-5850 � |
Santa Rosa |
707 |
576-2100 � |
Suisun City |
707 |
428-2041 � |
Van Nuys |
818 |
904-2300 � |
Ventura |
805 |
677-2700 � |
West Covina |
626 |
480-7200 � |
Business Located
Out-of-State
916-227-6600
How Do I Apply for
My Seller’s Permit?
Step 1: Complete Your Application
Complete the application on page 5. If your business is an ongoing opera- tion, check permit type “Regular.” If your business will operate at the location(s) for 90 days or less, check “Temporary.” Please provide all the information requested on the application. If you do not, this will delay the issuance of your permit. Refer to the “Tips” on page 4. If you need assistance, please call your local BOE office or the Taxpayer Information Section at 800-400-7115.
Note: If your business is located outside California, you also need to com- plete form BOE-403-B, Registration Information for Out-of-State Account. Visit our website at www.boe.ca.gov, call the Out-of-State Office at 916-227-6600, or the Taxpayer Information Section at 800-400-7115, to request a copy by mail or by fax (select the automated fax-back option).
For information regarding whether or not your out-of-state corporation qualifies to transact business in the State of California, you may visit the Secretary of State’s website at www.ss.ca.gov. For information regarding the minimum franchise tax for corporations, please visit the California Taxes Information Center’s website at www.taxes.ca.gov.
Step 2: Send Your Application for Processing
Send or take your application to the district office nearest your place of business. If you plan to apply in person, contact the local office to find out when they are open. Note: A permit is required before you begin making sales. Advise the BOE if you have an urgent need for a permit.
Step 3: After Your Application Is Approved
If your application is complete, you should receive your permit in about two weeks. Based on the information in your application, the BOE will pro- vide you with regulations, forms, and other publications that may help you with your business. Or, you may choose to view and download information from our website at www.boe.ca.gov. You will also be informed as to when to file tax returns: monthly, quarterly, fiscal or calendar yearly. Electronic filing is the BOE’s method for filing your sales and use tax return and making payment. Visit our website for details.
Post your permit at your place of business in a location easily seen by your customers.
Seller’s Permit Application ■ Individuals/Partnerships/Corporations/Organizations (Regular or Temporary) (3-10)
4
Tips for Filling Out Your Application
Item 1: Permit Type
Check whether you are applying for a regular or tem- porary permit. You may apply for a temporary permit if you intend to make sales for a period of 90 days or less. Otherwise, you must apply for a regular permit.
Items 2–8: Business Identification
Information
Check your type of ownership and provide all of the information requested. Partnerships should provide a copy of their written partnership agreement, if one exists. If it is filed with us at the time you apply for a permit and it specifies that all business assets are held in the name of the partnership, we will attempt to col- lect any delinquent tax liability from the partnership’s assets before we attempt to collect from the partners’ personal assets. The “Registered Domestic Partnership” ownership box should only be checked if both persons are registered as domestic partners with the Office of the Secretary of State.
Items 9–35: Ownership Information
Indicate whether those listed are owners, partners, etc., and enter their driver license or California Identifica- tion Card number and, except in the case of corporate officers, their social security number. Also, provide a reference for each person, who does not live with that person. This information will be kept in strict confi- dence. If mailing your application, you must provide a photocopy of your driver license or California Identification Card.
Items 36–49, 66: Type of Business, Selling Loca- tions, and Landlord Information
Check whether the business is a retailer, wholesaler, etc., and whether the business is full time or part time. Describe the types of items you will sell. Avoid using broad descriptions, such as “general merchandise.” Instead, list specific examples such as sports equipment or garden supplies. Indicate the number of selling loca- tions, the address, telephone number, email address, and website of the business, as well as the landlord’s name, address, and telephone number. If there are mul- tiple selling locations, additional addresses can be listed
on the reverse side (Item 66). Correspondence will be sent to the business address unless a different mailing address is specified (Item 42).
Items 50–51: Projected Monthly Sales
Indicate your projected monthly gross and taxable sales. If unsure, provide an estimate. Your projection helps to determine how often you will need to file a return. If your actual sales vary, we may adjust your filing frequency.
Items 52–55: Related Program Information
Provide your Alcoholic Beverage Control license num- ber, if applicable. Indicate if you will be selling new tires, covered electronic devices, or tobacco products. We will contact you to determine if you need to register for any of these other programs.
Items 56–65: Related Party Information
Identify the person maintaining your records, your bank, and if you accept credit cards, your merchant card account. Also, identify major California-based suppliers and the products that you purchase from them.
Items 67–74: Ownership and Organizational Changes
If you are purchasing a business, or changing from one type of business organization to another, provide the previous owner’s name and seller’s permit number. If you are purchasing a business, you should request a tax clearance in advance to assure that you won’t have to pay any taxes owed by the previous owner.
Items 75–82: Temporary Permit Event
Information
Applicants for a temporary permit must complete each item in this section.
Certification
Each owner, co-owner, partner, or corporate officer must sign the application.
Seller’s Permit Application ■ Individuals/Partnerships/Corporations/Organizations (Regular or Temporary) (3-10)

BOE-400-SPA REV. 4 (BACK) (3-10)
56. NAME OF PERSON MAINTAINING yOUR RECORDS |
57. ADDRESS (street, city, state, zip code) |
58. TELEPhONE NUMBER |
|
|
( |
) |
|
|
59. NAME OF BANK OR OThER FINANCIAL INSTITUTION (note whether business or personal) |
60. BANK BRANCh LOCATION |
|
|
61. NAME OF MERChANT CREDIT CARD PROCESSOR (if you accept credit cards) |
62. MERChANT CARD ACCOUNT NUMBER |
|
|
|
63. NAMES OF MAJOR CALIFORNIA-BASED SUPPLIERS |
64. ADDRESSES (street, city, state, zip code) |
65. PRODUCTS PURChASED |
|
|
|
|
|
|
|
|
ADDITIONAL SELLINg LOCATIONS (List All Other Selling Locations)
66. PhySICAL LOCATION OR STREET ADDRESS (attach separate list, if required)
OwNERSHIP AND ORgANIzATIONAL CHANgES (Do Not Complete for Temporary Permits)
67. ARE yOU BUyING AN EXISTING BUSINESS?
yes |
No If yes, complete items 70 through 74. |
68.ARE yOU ChANGING FROM ONE TyPE OF BUSINESS ORGANIZATION TO ANOThER (FOR EXAMPLE, FROM A SOLE OwNER TO A CORPORATION OR FROM A PARTNERShIP TO A LIMITED LIABILITy COMPANy, ETC.)?
yes |
No If yes, complete items 70 and 71. |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
69. OThER OwNERShIP ChANGES (please describe): |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
70. FORMER OwNER’S NAME |
|
|
|
71. SELLER’S PERMIT NUMBER |
|
|
|
|
|
|
|
|
72. PURChASE PRICE |
|
|
|
73. VALUE OF FIXTURES & EQUIPMENT |
$ |
|
|
|
|
$ |
|
|
|
|
|
|
|
|
|
74. IF AN ESCROw COMPANy IS REQUESTING A TAX CLEARANCE ON yOUR BEhALF, PLEASE LIST ThEIR NAME, ADDRESS, TELEPhONE NUMBER, AND ThE ESCROw NUMBER |
|
|
|
|
|
|
|
TEMPORARY PERMIT EvENT INFORMATION |
|
|
|
|
|
|
|
|
|
|
|
|
75. PERIOD OF SALES |
|
76. ESTIMATED EVENT SALES |
77. SPACE RENTAL COST (if any) |
|
78. ADMISSION ChARGED? |
FROM: ___ / ___ / ___ ThROUGh: ___ / ___ / ___ |
|
$ |
$ |
|
|
|
yes |
No |
|
|
|
|
|
|
|
|
79. ORGANIZER OR PROMOTER OF EVENT (if any) |
80. ADDRESS (street, city, state, zip code) |
|
|
81. TELEPhONE NUMBER |
|
|
|
|
|
|
( |
) |
|
|
|
|
|
|
|
|
|
|
|
|
82.ADDRESS OF EVENT (If more than one, use line 66, above.Attach separate list, if required.)
CERTIFICATION
All Corporate Officers, LLC Managing Members, Partners, or Owners must sign below.
I am duly authorized to sign the application and certify that the statements made are correct to the best of my knowledge and belief. � I also represent and acknowledge that the applicant will be engaged in or conduct business as a seller of tangible personal property. �
NAME (typed or printed) |
SIGNATURE |
DATE |
|
|
|
|
|
NAME (typed or printed) |
SIGNATURE |
DATE |
|
|
|
|
|
NAME (typed or printed) |
SIGNATURE |
DATE |
|
|
|
|
|
|
|
|
|
FOR BOE USE ONLY
|
|
|
SECURITy REVIEw |
|
|
|
|
FORMS |
|
|
|
|
PUBLICATIONS |
|
|
|
|
|
|
|
|
|
BOE-8 |
|
|
BOE-400-y |
|
|
|
PUB 73 |
|
|
PUB DE 44 |
|
|
BOE-598 ($ |
|
) or |
|
BOE-1009 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
BOE-162 |
|
|
BOE-519 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
REQUIRED By |
APPROVED By |
|
|
|
|
BOE-467 |
|
|
BOE-1241-D |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
REGULATIONS |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
RETURNS |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
REG. 1668 |
|
|
REG. 1698 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
REG. 1700 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
7
Where Can I Get Help?
No doubt you will have questions about how the Sales and Use Tax Law applies to your business
operations. For assistance, you may take advantage of the resources listed below.
internet
www.boe.ca.gov
You can log onto our website for additional infor- mation. For example, you can find out what the tax rate is in a particular county, or you can download numerous publications — such as laws, regulations, pamphlets, and policy manuals — that will help you understand how the law applies to your business. You can also verify sellers’ permit numbers online, read about upcoming Taxpayers’ Bill of Rights hear- ings, and obtain information on BOE field office addresses and telephone numbers.
Another good resource — especially for starting businesses — is the California Tax Information Center at www.taxes.ca.gov.
classes
You may enroll in a basic sales and use tax class offered by some local BOE offices. You should call ahead to find out when your local office conducts classes for beginning sellers.
written tax advice
It is best to get tax advice from the BOE in writ- ing. You may be relieved of tax, penalty, or interest charges if we determine you did not correctly report tax because you reasonably relied on our written advice regarding a transaction. �
For this relief to apply, your request for advice must be in writing, identify the taxpayer to whom the advice applies, and fully describe the facts and cir- cumstances of the transaction. �
Send your request for written advice to: �
State Board of Equalization; Audit and Information Section, MIC:44; PO Box 942879, Sacramento, CA � 94279-0044. �
taxpayer information section
800-400-7115
TDD/TTY 800-735-2929
Customer service representatives are available from
8 a.m. through 5 p.m., Monday-Friday, excluding state holidays.
Faxback Service. To order fax copies of selected forms and notices, call 800-400-7115 and choose the faxback option. You can call at any time for this service.
Translator Services. We can provide bilingual services for persons who need assistance in a language other than English.
taxpayers’ rights advocate office
If you would like to know more about your rights as a taxpayer or if you are unable to resolve an issue with the BOE, please contact the Taxpayers’ Rights Advocate office for help at 916-324-2798
(or toll-free, 888-324-2798). Their fax number is 916-323-3319.
If you prefer, you can write to: State Board of Equalization; Taxpayers’ Rights Advocate, MIC:70; PO Box 942879; Sacramento, CA 94279-0070.
To obtain a copy of publication 70, The California Taxpayers’ Bill of Rights, you may visit our website or call our Taxpayer Information Section.
field offices
See page 3.
Seller’s Permit Application ■ Individuals/Partnerships/Corporations/Organizations (Regular or Temporary) (3-10)
BOE-324-GEN-S REV. 5 (8-09)
Privacy Notice
Information Provided to the Board of Equalization (BOE)
We ask you for information so that the BOE can administer the state’s tax and fee laws. The BOE will use the information to determine whether you are paying the correct amount of tax and to collect any amounts you owe. You must provide all information requested, including your social security number (used for identification purposes [see Title 42 U.S. Code sec.405(c)(2)(C)(i)]). A list of authorized agencies, among others, who the BOE may disclose information to, and a complete list of the California Revenue and Taxation Codes is available on our website at www.boe.ca.gov/pdf/boe324gen.pdf, then scroll to the second page.
What happens if I don’t provide the information?
If your application is incomplete, the BOE may not issue your permit, certificate, or license. If you do not file complete returns, you may have to pay penalties and interest. Penalties may also apply if you do not provide other information the BOE requests or that is required by law, or if you provide fraudulent information. In some cases, you may be subject to criminal prosecution.
In addition, if you do not provide the requested information to support your exemptions, credits, exclusions, or adjust- ments, they may not be allowed. You may owe more tax or fees or receive a smaller refund.
Can anyone else see my information?
Your records are covered by state laws that protect your privacy. However, the BOE may share information regarding your account with specific state, local, and federal government agencies. The BOE may also share specific information with companies authorized to represent local governments.
Under some circumstances, the BOE may release the information printed on your permit, certificate, or license, such as account start and closeout dates, and names of business owners or partners, to the public. When you sell a business, the BOE may give the buyer or other involved parties information regarding your outstanding tax liability.
With your written permission, the BOE can release information regarding your account to anyone you designate.
Can I review my records?
Yes. Requests should be made in writing to your closest BOE office. A complete listing of BOE locations can be found at www.boe.ca.gov. Additional information regarding your records can be found in publication 58-A, How to Inspect and Correct Your Records. For a copy of this publication, go to www.boe.ca.gov or call the Taxpayer Information Section at 800-400-7115, Monday through Friday (8:00 a.m. to 5:00 p.m. Pacific time, excluding state holidays). If you need more information, you may contact the BOE’s Disclosure Officer at 916-445-2918 or by writing:
Disclosure Officer, MIC:82
State Board of Equalization
PO Box 942879
Sacramento, CA 94279-0082
Who is responsible for maintaining my records?
The officials listed below are responsible for maintaining your records.
Sales and Use Tax |
Property Taxes, Excise Taxes, Fuel Taxes, and Environmental Fees |
Board of Equalization |
Board of Equalization |
Deputy Director, SUTD, MIC:43 |
Deputy Director, PSTD, MIC:63 |
PO Box 942879 |
PO Box 942879 |
Sacramento, CA 94279-0043 |
Sacramento, CA 94279-0063 |
800-400-7115 |
800-400-7115 |
|
|
|
|