Helping you serve your clients is important to the Board of Equalization. Taxes paid to the state help fund state and local services and programs important to you, your clients, and your community. We recognize that finding information relevant to you can be time-consuming, and want to help you get the information you need so that you can focus on your clients and your business.
Each section of this guide contains information important to your business. The Getting Started section provides information about registering, recordkeeping, and audits.
The Filing and Payments section includes the links and information you need to get started.
The News and Outreach section provides links to our special notices, news releases, and other important information for tax practitioners and their clients.
The Forms section is a one-stop-shop for forms and publications.
Lastly, the Resources section provides links to a wealth of information, including web-based seminars and access to live help from our customer service representatives.
If at any time you need assistance, feel free to contact us by telephone or email for assistance. Contact information and hours of operation are available in the Resources section.
If you have suggestions for improving this guide, please contact us by email.
We have made it easy, quick, and convenient for you to do business online.
As a tax practitioner, you can request access to register, file, or make payments on behalf of your clients.
Register for a Permit, License, or Account
Register as a Client
Once you are registered as an electronic client for an account you can:
Or, you can access the account through express login that will grant you one time access to file returns. Express logins are unique eight digit numbers that can be obtained from the following sources:
Basic Registration Information
If a taxpayer holds a California seller's permit, they are required to maintain business records to verify that they have properly paid tax.
Your clients' records should be adequate enough that BOE representatives may:
Your client may be charged a negligence penalty if an audit reveals that their records are not adequate.
Records your client should keep include but are not limited to:
Your clients' records need to show:
The level of detail required varies by industry. Records need to be adequate enough for the BOE to determine the date of sale, what your clients sold, all taxable and nontaxable charges, and how much tax was applied to the sale. It is important that they keep all documents to support nontaxable sales.
Records should be retained for at least four years. If your client is being audited, retain all records that cover the audit period until the audit is complete, even if it is longer than four years.
In general, accounts are subject to audit in three-year intervals, at the time a permit is closed out, or in connection with another permit held by the taxpayer.
The objective of an audit is to verify that taxpayers are correctly reporting taxes and fees on their sales and use tax returns. You may be designated to represent your clients in an audit.
It is important to remember that the conduct of audits is governed by law and Board of Equalization policy. In particular, you should keep in mind that:
The following materials can help you to prepare if your client is selected for audit.
Did you know that 98% of our taxpayer returns are filed electronically?
Electronic filing is the fast, easy and convenient method of filing tax returns or reports and paying amounts owed over the Internet. Use the link below for general information about electronic filing. Please see File a Return for general information about electronic filing.
Sales and Use Tax Return (including Qualified Purchaser)
Use this link to electronically file your standard or qualified purchaser returns using you password or express login code.
The BOE assigns a filing frequency (quarterly prepay, quarterly, monthly, fiscal yearly, yearly) based on reported sales tax or anticipated taxable sales at the time of registration.
Submit a request for relief from penalty and/or interest charges or fee. You may also submit a request for an extension if additional time is needed to file a tax or fee return or prepayment. You may submit a relief request online on behalf of your client if you have the express login for your client or if you have a User ID. If you are not already registered with a User ID, you may register by following the prompts on our online services registration page. If you are unable to submit a relief request online, you may use form BOE-735, Request for Relief from Penalty, Collection Cost Recovery Fee, and/or Interest, to submit a relief request by mail. Please note that relief requests submitted online are generally processed faster than requests submitted via mail.
Frequently Asked Questions
Find answers to FAQ's about electronic filing for Sales and Use tax.
Guides (English, Spanish, Chinese, Korean, Vietnamese)
Browse our friendly electronic filing guide in multiple languages.
View a quick video demonstrating how to electronically file your returns.
Use the links below to file your other tax returns
Prepaid Mobile Telephony Services (MTS) Surcharge
Beginning January 1, 2016, a prepaid mobile telephony services (MTS) surcharge is imposed on purchasers (consumers) of prepaid MTS as a percentage of the sales price of each retail transaction involving prepaid wireless cards/service in this state. Sellers of prepaid MTS (prepaid wireless services) are required to charge and collect the prepaid MTS surcharge from the purchasers at the time of the retail sales.
Beginning January 1, 2017, sellers (other than telecommunication service suppliers) with less than $15,000 of sales of prepaid MTS in the previous calendar year are no longer required to register and collect the surcharge.
Please read our guide Prepaid Mobile Telephony Services (MTS) Surcharge for more information about this program.
Motor Fuel Tax
Make a payment and file your sales and use tax return or prepayment in one transaction.
Credit Card Payments
Make a payment with your credit card by calling 1-855-292-8931 or visit http://www.boe.ca.gov/elecsrv/payinternet.htm
Make a payment and have the funds electronically withdrawn from your bank account to apply towards your current and past due taxes and fees.
Note: Sending an electronic payment will not satisfy your filing requirement. Log in to file a sales and use tax return or prepayment.
Electronic Funds Transfer (EFT) Payment
Make your EFT payment and file your return in one transaction
Third Party Payment Processor – Initiate a separate EFT payment through the state data collector
Annotations and Legal Opinions
Summaries of the conclusions reached in selected legal opinions and text of the supporting opinion letter addressing a specific tax application inquiry.
Sales and Use Tax
Special Taxes and Fees
BOE-65, Notice of Closeout for Seller's Permit
BOE-230, General Resale Certificate
BOE-345, Notice of Business Change
BOE-8, Get it in Writing!
BOE-367-SUT, Filing Instructions for Sales and Use Tax Accounts, Quarterly and Prepayment
BOE-101, Claim for Refund
BOE-392, Power of Attorney
BOE-345-QP, Qualified Purchaser - Registration Update
BOE-100-B, Statement of Change in Control and Ownership of Legal Entities
BOE-447, Statement Pursuant to Section 6247 of the California Sales and Use Tax Law
105, District Taxes and Delivered Sales
107, Do You Need a California Seller's Permit?
109, Internet Sales
61, Sales and Use Taxes: Exemptions and Exclusions
74, Closing Out Your Seller's Permit
439, Online Services
108, Labor Charges
100, Shipping and Delivery Charges
103, Sales for Resale
110, California Use Tax Basics
Below are links to all forms, publications, and other reference material for each of the BOE's tax program areas.
Online ordering system
By fax: Call 1-800-400-7115 and choose the automated fax option.
If you need documents in alternative formats or other reasonable accommodations for the disabled, you may request them from:
Trey Luzzi, BOE ADA Coordinator
State Board of Equalization
P.O. Box 942879, Sacramento, CA 94279-0079
916-324-2507 (voice) or 711 (TTY)