Sales & Use Tax Publications

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Alphabetical | Numerical

Title Publication Date Translated Publications Available
General
Aircraft and California Tax Fill-in Form Pub 79-A 02/14 Spanish
Appeals Procedures Sales and Use Taxes and Special Taxes Pub 17 07/11 Spanish, Thai
Audits Pub 76 10/13 Farsi, Korean, Spanish, Thai
Behind On Your Payment? What You Need To Know Pub 54-A 08/13  
Closing Out Your Seller's Permit Fill-in Form Pub 74 12/13 Chinese, Spanish
Consumer Sales and Use Tax Questions Pub 53-A 10/08 Spanish
Credit Card Payment Guide Pub 159-CCG 06/13
District Taxes (Sales and Use Taxes) Pub 44 04/14 Spanish
Documented Vessels and California Tax Fill-in Form Pub 79 02/14  
Doing Business Just Got Easier with eReg Pub 214 05/12  
Efile Guide Pub 159 10/12 Chinese, Korean, Spanish, Thai, Vietnamese
Efile Guide for EFT Accounts Pub 159-EFT 08/14  
Filing a Claim for Refund Pub 117 10/14 Spanish
Board of Equalization Resource Guide to Free Tax Products and Services for Small Businesses Pub 51 08/14 Chinese, Korean, Spanish, Vietnamese
How to Inspect and Correct Your Records Pub 58-A 01/10  
Innocent Spouse Relief from Sales & Use Tax Pub 57 10/03 Fill-in Form
Interest, Penalties and Fees Pub 75 05/14  
Lumber Products and Engineered Wood Products Pub 256 09/14  
Managed Audit Program Pub 53 10/13  
Offers In Compromise Pub 56 03/11  
Out-of-State Sellers: Do You Need to Register with California? Pub 77 02/14  
Prepaid Sales Tax and Sales of Fuel Pub 82 02/14  
Sales and Use Taxes: Exemptions and Exclusions Pub 61 02/12  
Sales and Use Tax Questions for the Business Person Pub 53-B 05/12 Spanish
Sales of Cigarettes and Tobacco Products in California - License Requirement for Retailers Pub 78 06/12 Spanish, Arabic, Chinese, Korean, Punjabi, Vietnamese
Statewide Compliance and Outreach Program Pub 164 06/12 Chinese, Korean, Spanish, Vietnamese
Striking Gold in California - What You Need to Know About Taxes and Your Small Business Pub 170 01/09 Spanish
Statewide Compliance and Outreach Program Pub 165 07/11  
Tax Collection Procedures Pub 54 12/13 Chinese, Korean, Spanish, Vietnamese
Tax Information for City and County Officials Pub 28 03/11  
Taxpayer Educational Consultation Pub 176-1 05/14  
Understanding Your Rights as a California Taxpayer Pub 70 09/11 Chinese, Korean, Spanish, Vietnamese
Vehicles and Vessels: How to Request a Use Tax Clearance for DMV Registration Pub 52 08/14 Spanish
What to Expect in a Computer-Assisted Audit Pub 147 01/10  
Your California Seller's Permit Pub 73 05/14 Chinese, Farsi, Korean, Spanish, Thai, Vietnamese
Industry Specific Tax Tips
Advertising Agencies Pub 38 02/09  
Agricultural Industry Pub 66 03/14  
Auto Repair Garages and Service Stations Pub 25 07/14 Spanish
Buying and Selling Dogs, Cats, and Other Animals Pub 122 02/14  
California Tire Fee Pub 91 05/14  
Cell Phones and Other Wireless Telecommunication Devices Pub 120 07/14 Chinese, Vietnamese, Korean
Construction and Building Contractors Pub 9 12/02  
Dining & Beverage Industry Pub 22 06/14 Chinese, Korean, Spanish, Thai, Vietnamese
Drug Stores Pub 27 06/14  
Dry Cleaners Pub 125 01/14 Chinese, Korean
Electronic Waste Recycling Fee Pub 95 05/14  
Graphic Design, Printing and Publishing Pub 37 10/11  
Grocery Stores Pub 31 06/14 Chinese, Korean, Spanish
Hospitals and Other Medical Facilities Pub 45 02/09  
Interior Designers and Decorators Pub 35 01/12 Spanish
Jewelry Stores Pub 64 05/14  
Leasing Tangible Personal Property Pub 46 07/14  
Liquor Stores Pub 24 05/14  
Locksmiths Pub 62 02/09  
Mobile Food Vendors Tax Guide Pub 287 06/14 Chinese, Korean, Spanish, Vietnamese
Mobilehomes & Factory-Built Housing Pub 47 03/14  
Motor Vehicle Dealers Pub 34 08/14  
Nonprofit Organizations Pub 18 02/14 Spanish
Organized Camps Pub 127 02/14  
Photographers, Photo Finishers, and Film Processing Laboratories Pub 68 01/13  
Sales to American Indians and Sales in Indian Country Pub 146 04/14  
Sales to Purchasers From Mexico Pub 32 05/10 Spanish
Veterinarians Pub 36 02/14  
Watercraft Industry Pub 40 05/12  
Rules for Specific Types of Sales
Biodiesel and California Tax Pub 96 06/12  
California Businesses: How to Identify and Report California Use Tax Due Pub 123 06/14 Chinese, Korean, Spanish, Vietnamese
California Use Tax Basics Pub 110 02/14 Spanish
Combination Packages and Gift-Wrapping Pub 106 05/14  
Consignment Sales Pub 114 04/12 Spanish
Coupons, Discounts and Rebates Pub 113 06/14 Spanish
District Taxes and Delivered Sales Pub 105 04/14 Spanish
Do You Need a California Seller's Permit? Pub 107 03/14 Korean, Spanish
Drop Shipments Pub 121 04/14  
Internet Auction Sales and Purchases Pub 177 02/14  
Internet Sales Pub 109 03/14 Spanish
Labor Charges Pub 108 03/14 Spanish
Mandatory Use Tax Registration for Service Enterprises Pub 126 02/14  
Online Buying or Selling – Know Your Tax Obligation FTB 3730 03/10  
Operators of Swap Meets, Flea Markets, or Special Events Pub 111 06/10 Spanish
Sales and Use Tax Records Pub 116 05/12 Spanish
Sales Delivered Outside California Pub 101 03/14 Spanish
Sales for Resale Pub 103 03/14 Spanish
Sales to Residents of Other Countries Pub 104 05/12 Spanish
Sales to the United States Government Pub 102 03/12 Spanish
Shipping and Delivery Charges Pub 100 06/12 Spanish
Tips, Gratuities, and Service Charges Pub 115 08/09 Spanish
Use Tax: Guide to Reporting Out-of-State Purchases Pub 217 01/14  
Vending Machine Food Sales Pub 118 02/14  
Voluntary Disclosure Program Pub 178 02/14  
Warranties and Maintenance Agreements Pub 119 07/13  

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.