Electronic Funds Transfer (EFT) – Program Participation
Payment is mandatory if:
- You hold a California Seller’s Permit and average monthly payments of $10,000 or more.
- You have a Special Taxes account (i.e. all environmental fees, excise taxes and fuel taxes accounts) and average monthly tax or fee payments of $20,000 or more.
The BOE reviews payment histories each year and notifies you if you are required to pay by EFT.
If you are not required to make your tax or fee payment by EFT you may voluntarily participate.
Withdrawal From the EFT Program
- Mandatory Participants
You must continue to pay by EFT until the BOE advises you in writing that you are no longer required to do so. Each year, your account will be reviewed and if your monthly tax or fee is less than the mandatory threshold for participation, a letter will be sent to you advising you of your status. At that time, you may formally request removal from the EFT program.
- Voluntary Participants
If you are a voluntary participant and your estimated average monthly tax or fee payment is less than the required threshold, you may request to be removed from the EFT program. Your written request must be sent to the program that handles your account:
Sales and Use Tax, P.O. Box 942879, Sacramento, CA 94279-0035
Special Taxes and Fees, P.O. Box 942879, Sacramento, CA 94279-0088