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)
Oakland 94605, 94606
San Leandro 94578

Contra Costa

Cities Zip Codes (Click to view map)
El Sobrante 94803

Fresno

Cities Zip Codes (Click to view map)
Clovis 93612

Kern

Cities Zip Codes (Click to view map)
Lebec 93243
Frazier Park 93225
Ridgecrest 93555

Orange

Cities Zip Codes (Click to view map)
Armona 93202
Hanford 93230, 93232

Los Angeles

Cities Zip Codes (Click to view map)
Acton 93510
Glendale 91205
Inglewood 90301, 90302, 90303, 90304, 90305
Littlerock 93543
Los Angeles 90017, 90039
Palmdale 93591
Pomona 91766
Santa Clarita 91390

Orange

Cities Zip Codes (Click to view map)
Fountain Valley 92708
Lake Forest 92630

Riverside

Cities Zip Codes (Click to view map)
Beaumont 92223
Palm Springs 92262
Hemet 92544, 92545
San Jacinto 92582, 92583

Sacramento

Cities Zip Codes (Click to view map)
Sacramento 95822, 95835, 95837

San Bernardino

Cities Zip Codes (Click to view map)
Hesperia 92345
Ontario 91761

San Diego

Cities Zip Codes (Click to view map)
San Diego 92104

San Francisco

Cities Zip Codes (Click to view map)
San Francisco 94114

Santa Barbara

Cities Zip Codes (Click to view map)
Santa Barbara 93101

Santa Clara

Cities Zip Codes (Click to view map)
San Jose 95113, 95116, 95117, 95118

Solano

Cities Zip Codes (Click to view map)
Benicia 94510

Stanislaus

Cities Zip Codes (Click to view map)
Modesto 95351, 95354, 95355, 95356

*Updated 4/27/16 – 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.