Sales & Use Tax Publications

See Also:

Click the applicable subheading below to sort the table by publication title or number.

Title Publication Date Translated Fillable
Aircraft and California Tax Pub 79-A 02/14 Spanish
Yes
Appeals Procedures Sales and Use Taxes and Special Taxes Pub 17 02/17 Spanish, Thai No
Graphic Design, Printing, and Publishing Pub 37 02/17   No
Audits Pub 76 08/16 Farsi, Korean, Spanish, Thai No
Behind On Your Payment? What You Need To Know Pub 54-A 08/13   No
Closing Out Your Account Pub 74 12/15 Chinese, Spanish
Yes
Consumer Sales and Use Tax Questions Pub 53-A 10/08 Spanish No
Direct Transmitter's Guide Pub 572 10/16   No
District Taxes (Sales and Use Taxes) Pub 44 01/17 Spanish No
Documented Vessels and California Tax Pub 79 02/14   Yes
Doing Business Just Got Easier with eReg Pub 214 05/12   No
Efile Guide for EFT Accounts Pub 159-EFT 01/17   No
Filing a Claim for Refund Pub 117 12/16 Spanish No
Board of Equalization Resource Guide to Free Tax Products and Services for Small Businesses Pub 51 10/16 Chinese, Korean, Spanish, Vietnamese No
How to Inspect and Correct Your Records Pub 58-A 01/10   No
Innocent Spouse Relief from Sales & Use Tax Pub 57 10/03 Yes
Interest, Penalties and Fees Pub 75 11/15   No
Managed Audit Program Pub 53 01/17   No
Offers In Compromise Pub 56 03/11   No
Online Services Pub 439 01/16   No
Out-of-State Sellers: Do You Need to Register with California? Pub 77 11/15   No
Prepaid Sales Tax and Sales of Fuel Pub 82 02/14   No
Sales and Use Taxes: Exemptions and Exclusions Pub 61 02/17   No
Sales and Use Tax Questions for the Business Person Pub 53-B 05/12 Spanish No
Sales of Cigarettes and Tobacco Products in California - License Requirement for Retailers Pub 78 10/16   No
Statewide Compliance and Outreach Program Pub 164 12/16 Chinese, Korean, Spanish, Vietnamese No
Striking Gold in California – What You Need to Know About Taxes and Your Small Business Pub 170 05/16 Spanish No
Statewide Compliance and Outreach Program Pub 165 12/16   No
Collection Procedures Pub 54 12/16 Chinese, Korean, Spanish, Vietnamese No
Tax Information for City and County Officials Pub 28 03/11   No
Taxpayer Educational Consultation Pub 176-1 09/15   No
Understanding Your Rights as a California Taxpayer Pub 70 09/11 Chinese, Korean, Spanish, Vietnamese No
Vehicles and Vessels: Use Tax Pub 52 10/15 Spanish No
What to Expect in a Computer-Assisted Audit Pub 147 01/10   No
Your California Seller's Permit Pub 73 05/14 Chinese, Farsi, Korean, Spanish, Thai, Vietnamese No
Title Publication Date Translated Fillable
Advertising Agencies Pub 38 02/09   No
Agricultural Industry Pub 66 01/17   No
Auto Repair Garages and Service Stations Pub 25 02/17 Spanish No
Buying and Selling Dogs, Cats, and Other Animals Pub 122 11/14   No
California Tire Fee Pub 91 05/14   No
Cell Phones and Other Wireless Telecommunication Devices Pub 120 11/15 Chinese, Vietnamese, Korean No
Construction and Building Contractors Pub 9 03/16   No
Dining & Beverage Industry Pub 22 03/17 Chinese, Korean, Spanish, Thai, Vietnamese No
Drug Stores Pub 27 10/16   No
Dry Cleaners Pub 125 01/14 Chinese, Korean No
Electronic Waste Recycling Fee Pub 95 05/14   No
Graphic Design, Printing and Publishing Pub 37 02/17   No
Grocery Stores Pub 31 10/16 Chinese, Korean, Spanish No
Hospitals and Other Medical Facilities Pub 45 02/09   No
Interior Designers and Decorators Pub 35 01/12 Spanish No
Jewelry Stores Pub 64 05/14   No
Leasing Tangible Personal Property Pub 46 07/14   No
Liquor Stores Pub 24 10/16   No
Locksmiths Pub 62 01/15   No
Lumber Products and Engineered Wood Products Pub 256 03/15   No
Lumber Products Assessment Flyer L-403 12/14   No
Prepaid Mobile Telephony Services (MTS) Surcharge Pub 559 10/16   No
Manufacturing and Research & Development Exemption Tax Guide Pub 541 01/15   No
Mobile Food Vendors Tax Guide Pub 287 06/14 Chinese, Korean, Spanish, Vietnamese No
Mobilehomes & Factory-Built Housing Pub 47 01/17   No
Motor Vehicle Dealers Pub 34 01/17   No
Nonprofit Organizations Pub 18 01/16 Spanish No
Organized Camps Pub 127 02/14   No
Photographers, Photo Finishers, and Film Processing Laboratories Pub 68 11/14   No
Sales to American Indians and Sales in Indian Country Pub 146 07/16   No
Sales to Purchasers From Mexico Pub 32 11/14 Spanish No
Tax Help for the Cannabis Industry Pub 557 10/15   No
Veterinarians Pub 36 01/16   No
Watercraft Industry Pub 40 02/15   No
Title Publication Date Translated Fillable
Biodiesel and California Tax Pub 96 06/12   No
California Businesses: How to Identify and Report California Use Tax Due Pub 123 01/17 Chinese, Korean, Spanish, Vietnamese No
California Use Tax Basics Pub 110 02/16 Spanish No
Combination Packages and Gift-Wrapping Pub 106 05/14   No
Consignment Sales Pub 114 04/12 Spanish No
Coupons, Discounts and Rebates Pub 113 06/14 Spanish No
District Taxes and Delivered Sales Pub 105 01/17 Spanish No
Do You Need a California Seller's Permit? Pub 107 09/15 Korean, Spanish No
Drop Shipments Pub 121 04/16   No
Internet Auction Sales and Purchases Pub 177 01/17   No
Internet Sales Pub 109 10/16 Spanish No
Labor Charges Pub 108 05/16 Spanish No
Mandatory Use Tax Registration for Service Enterprises Pub 126 02/14   No
Online Buying or Selling – Know Your Tax Obligation FTB 3730 03/10   No
Operators of Swap Meets, Flea Markets, or Special Events Pub 111 06/10 Spanish No
Sales and Use Tax Records Pub 116 10/16 Spanish No
Sales Delivered Outside California Pub 101 03/14 Spanish No
Sales for Resale Pub 103 02/15 Spanish No
Sales to Residents of Other Countries Pub 104 05/12 Spanish No
Sales to the United States Government Pub 102 03/12 Spanish No
Shipping and Delivery Charges Pub 100 06/12 Spanish No
Tips, Gratuities, and Service Charges Pub 115 08/09 Spanish No
Use Tax: Guide to Reporting Out-of-State Purchases Pub 217 01/14   No
Vending Machine Food Sales Pub 118 01/17   No
Voluntary Disclosure Program Pub 178 11/14   No
Warranties and Maintenance Agreements Pub 119 07/13   No

Documents in alternative formats and other reasonable accommodations may be requested by disabled members of the public or their representatives from BOE's ADA Coordinator, Trey Luzzi, Outreach Services Division, State Board of Equalization, P.O. Box 942879, Sacramento, CA 94279-0079, 916-324-2507 (voice) or 711 (TTY). As necessary, the ADA Coordinator will direct appropriate BOE staff to assist in complying with BOE's public access policy.