Statewide Compliance & Outreach Program

SCOP Frequently Asked Questions
SCOP Contact Information and Map
SCOP Resources and Publications
SCOP "How are we doing?" Survey


Our SCOP teams are scheduled* to visit certain zip codes in the near future. Click the county name for details.

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Alameda

Cities Zip Codes (Click to view map)
Albany 94706

Contra Costa

Cities Zip Codes (Click to view map)
Brentwood 94513
Walnut Creek 94598
Orinda 94563

Fresno

Cities Zip Codes (Click to view map)
Clovis 93612

Imperial

Cities Zip Codes (Click to view map)
Heber 92249

Los Angeles

Cities Zip Codes (Click to view map)
Arcadia 91006
Acton 93510
Claremont 91711
Lancaster 93535
Los Angeles 90039
Lynwood 90262
Montebello 90640
Pasadena 91104
Panorama City 91402
Vernon 90058

Monterey

Cities Zip Codes (Click to view map)
Monterey 93940

Napa

Cities Zip Codes (Click to view map)
Napa 94558

Orange

Cities Zip Codes (Click to view map)
Lake Forest 92630
Tustin 92780

Riverside

Cities Zip Codes (Click to view map)
Palm Springs 92262

Sacramento

Cities Zip Codes (Click to view map)
Sacramento 95815, 95818, 95864

San Bernardino

Cities Zip Codes (Click to view map)
Ontario 91761
San Bernardino 92411, 92401, 92418
Yucaipa 92399

San Diego

Cities Zip Codes (Click to view map)
San Diego 92123
San Marcos 92078

Santa Clara

Cities Zip Codes (Click to view map)
San Jose 95112, 95124, 95113

Stanislaus

Cities Zip Codes (Click to view map)
Modesto 95350

*Updated 1/27/16 – Maps are intended to show an approximate area of planned visits.

The Statewide Compliance and Outreach Program (SCOP) focuses on educating businesses, as well as identifying and registering businesses who are actively selling or leasing tangible personal property in California without a seller’s permit. SCOP also advises on other State tax and fee permits and licenses a business may need to obtain. In general, the purpose of SCOP is to:

  • Educate business owners regarding their tax responsibilities,
  • Advise business owners when they need a seller’s permit,
  • Explain to owners how to report and remit their taxes and fees due,
  • Verify and update BOE account information,
  • Review business operations compared to sales and use tax returns filed to provide guidance on proper reporting, and
  • Provide business owners the opportunity to ask questions.

SCOP will monitor the ongoing compliance of newly registered businesses, reduce the number of businesses operating without a valid seller’s permit, and enhance the awareness of businesses on the consequences of tax evasion.

SCOP teams located throughout the state will conduct door-to-door visits to all non-residential businesses based on zip code. At each visit, SCOP specialists will:

  • Identify themselves and show identification,
  • Verify the need for and existence of a seller’s permit and other required fee permits and licenses,
  • Review license/permit to verify that it is updated with the correct information,
  • Determine if the business is reporting its sales and use taxes properly,
  • Provide information and assistance to the business owner on sales and use tax reporting responsibilities, and
  • Answer owner’s questions.

If the SCOP specialists find that a business is reporting its taxes incorrectly, they will advise the business to file amended returns or if the business has overpaid taxes, to file a claim for refund. In some instances, the business may be referred for an audit.

Please Note: The filing of an amended return does not prevent further BOE activity, such as an audit or refund, for the same period(s) in question.