Business Owners Resource - State Board of Equalization

Business Owner Publications

Here are quick links to publications you may find useful if you decide to start a business, or grow your existing one.

Applying for a Permit
Number	Title
51	Board of Equalization Resource Guide to Free Tax Products and Services
73	Your California Seller’s Permit
107	Do You Need a California Seller’s Permit?
170	Striking Gold in California
	Applications (Permit/License)†

Helpful Publications to Get You Started
Number	Title
42	Resale Certificate Tips
44	District Taxes
53B	10 Sales and Use Tax Questions for the Business Person
58A	How to Inspect and Correct Your Records
61	Sales and Use Taxes: Exemptions and Exclusions
71	California City and County Sales and Use Tax Rates
103	Sales for Resale
105	District Taxes and Delivered Sales
109	Internet Sales
116	Sales and Use Tax Records
689	Don’t Gamble With Your Taxes: Read the Fine Print About Incorporating in Nevada
982	How to Select an Income Tax Return Preparer
984	Franchise Tax Board: Common Business Expenses for the Business Owner and Highlights of the Federal/State Differences
1123	Franchise Tax Board’s Guide to: Forms of Ownership

Out-of-State Sellers
Number	Title
53A	10 Consumer Sales and Use Tax Questions
77	Out-of-State Seller: Do You Need to Register with California?
101	Sales Delivered Outside California
104	Sales to Residents of Other Countries
1017	Nonresident Withholding S Corporation and Partnership Guidelines

Use Tax
Number	Title
53A	10 Consumer Sales and Use Tax Questions
53B	10 Sales and Use Tax Questions for the Business Person
79	Documented Vessels and California Tax
79A	Aircraft and California Tax
79C	Use Tax Introduction and Payment Options
110	California Use Tax Basics
116	Sales and Use Tax Records
123	California Businesses: How to Identify California Use Tax Due

Paying Your Taxes
Number	Title
159	eFile Guide
172	IFTA eFile Guide
89ST	EFT Quick Reference Guide/Special Taxes

Publications to Help You File Your Return
Number	Title
44	District Taxes
61	Sales and Use Taxes: Exemptions and Exclusions
71	California City and County Sales and Use Tax Rates
73	Your California Seller’s Permit
75	Interest and Penalties
82	Prepaid Sales Tax and Sales of Fuel
103	Sales for Resale
116	Sales and Use Tax Records

Business Type
Number	Title
9	Construction and Building Contractors
22	Dining and Beverage Industry
24	Liquor Stores
25	Auto Repair Garages and Service Stations
27	Drug Stores
31	Grocery Stores
34	Motor Vehicle Dealers
35	Interior Designers and Decorators
36	Veterinarians
38	Advertising Agencies
40	Watercraft Industry
45	Hospitals and Other Medical Facilities
47	Mobilehomes and Factory-Built Housing
52	Vehicles and Vessels: How to Request a Use Tax Clearance for DMV Registration
62	Locksmiths
64	Jewelry Stores
66	Agricultural Industry
68	Photographers, Photo Finishers, and Film Processing Laboratories
111	Operators of Swap Meets, Flea Markets and Special Events
118	Vending Machine Food Sales
120	Cell Phones and Other Wireless Telecommunication Devices
122	Buying and Selling Dogs, Cats, and Other Nonfood Animals
146	Sales to American Indians and Sales on Indian Reservations

Business Need
Number	Title
28	Tax Information for City and County Officials
32	Sales to Purchasers from Mexico
42	Resale Certificate Tips
44	District Taxes
46	Leasing of Tangible Personal Property in California
51	Board of Equalization Resource Guide to Free Tax Products and Services
100	Shipping and Delivery Charges
101	Sales Delivered Outside California
102	Sales to the U.S. Government
103	Sales for Resale
104	Sales to Residents of Other Countries
105	District Taxes and Delivered Sales
106	Gift-Wrapping Charges
107	Do You Need a California Seller’s Permit?
108	When Is Labor Taxable?
109	Internet Sales
110	California Use Tax Basics
113	Coupons and Sales Tax
114	Consignment Sales
115	Tips, Gratuities, and Service Charges
116	Sales and Use Tax Records
119	Sales Tax and Warranties
121	Drop Shipments
177	Internet Auction Sales and Purchases
987	Top Twelve Tax Scams

Employee Information
Number	Title
DE44	California Employers’ Guide 2010
DE195	Employers’ Bill of Rights
DE231	Information Sheet Employment
DE231A	Information Sheet Wages
DE573	Let EDD Help! Don’t be taken by Surprise!
DE573CA	Paying Cash Wages “under the table”… is it really worth the risk?
DE920	The ABCs of California Payroll Taxes. What every new employer needs to know

Closing Your Business
Number	Title
56	Offers in Compromise
57	Innocent Spouse Relief from Sales and Use Tax
58A	How to Inspect and Correct Your Records
74	Closing Out Your Seller′s Permit
116	Sales and Use Tax Records
117	Filing a Claim for Refund