Industry & Tax and Fee Guides
The Board of Equalization's Industry & Tax and Fee Guides are a one-stop-shop for owners and operators looking for relevant information on key tax and fee issues.
Each Industry Guide covers the most common industry issues, and includes links to relevant resources, all in a convenient tab-based format.
Each Tax and Fee Guide provides information regarding certain tax or fee topics.
These guides are a source of basic information that complement the BOE's many online publications, and are not a substitute for any applicable laws and regulations.
If you have any suggestions for improving these guides, please email them to us.
- Agricultural Industry (español)
- Auto Repair Garages (español)
- Beer Brewers and Distributors
- Construction Contractors (español)
- Destination Management Companies
- Gas Stations (español) (Tiếng Việt) (中文) (한국어)
- Grocery Stores
- Liquor Stores (español) (Tiếng Việt) (中文) (한국어)
- Medical Cannabis Businesses
- Mobile Phone Vendors
- Motor Vehicle Dealers
- Nonprofit Organizations
- Out of State Retailers
- Restaurants (español) (Tiếng Việt) (中文) (한국어)
- Winemakers and Distributors
Tax and Fee Guides
- Cigarette and Tobacco Products
- Film & Television
- Green Technology
- Lead Acid Battery Fees
- Lumber Products
- Manufacturing Exemption
- Prepaid Mobile Telephony Services (MTS) Surcharge
- Purchases of Log Homes
- Regional Railroad Accident Preparedness and Immediate Response Fee
- Vehicles, Vessels & Aircraft
- Veteran's Tax Topic
- American Indian Tribal Issues
- Home-Based Businesses
- New Permit and License Holders
- Tax Practitioners
More Industry Guides are coming soon!