Sales & Use Tax Publications
See Also:
Numerical | Alphabetical
| Publication | Title | Date | Translated Publications Available |
|---|---|---|---|
| Pub 9 | Construction and Building Contractors | 12/02 | |
| Pub 17 | Appeals Procedures Sales and Use Taxes and Special Taxes | 07/11 | Spanish , Thai |
| Pub 18 | Nonprofit Organizations | 04/13 | Spanish |
| Pub 22 | Dining & Beverage Industry | 07/12 | Chinese, Korean, Spanish, Thai , Vietnamese |
| Pub 24 | Liquor Stores | 08/09 | |
| Pub 25 | Auto Repair Garages and Service Stations | 04/13 | Spanish |
| Pub 27 | Drug Stores | 03/10 | |
| Pub 28 | Tax Information for City and County Officials | 03/11 | |
| Pub 31 | Grocery Stores | 03/10 | Chinese, Korean, Spanish, Vietnamese |
| Pub 32 | Sales to Purchasers From Mexico | 05/10 | Spanish |
| Pub 34 | Motor Vehicle Dealers | 01/13 | |
| Pub 35 | Interior Designers and Decorators | 01/12 | Spanish |
| Pub 36 | Veterinarians | 08/10 | |
| Pub 37 | Graphic Design, Printing and Publishing | 10/11 | |
| Pub 38 | Advertising Agencies | 02/09 | |
| Pub 40 | Watercraft Industry | 05/12 | |
| Pub 42 | Resale Certificate Tips | 12/08 | Spanish, Chinese, Korean |
| Pub 44 | District Taxes (Sales and Use Taxes) | 01/13 | Spanish |
| Pub 45 | Hospitals and Other Medical Facilities | 02/09 | |
| Pub 46 | Leasing Tangible Personal Property | 03/11 | |
| Pub 47 | Mobilehomes & Factory-Built Housing | 03/13 | |
| Pub 51 | Board of Equalization Resource Guide to Free Tax Products and Services | 01/13 | Chinese, Korean, Spanish, Vietnamese |
| Pub 52 | Vehicles and Vessels: How to Request a Use Tax Clearance for DMV Registration | 10/12 | Spanish |
| Pub 53 | Managed Audit Program | 03/13 | |
| Pub 53-A | Consumer Sales and Use Tax Questions | 10/08 | Spanish |
| Pub 53-B | Sales and Use Tax Questions for the Business Person | 05/12 | Spanish |
| Pub 54 | Tax Collection Procedures | 10/09 | Chinese, Korean, Spanish, Vietnamese |
| Pub 56 | Offer in Compromise | 03/11 | |
| Pub 57 | Innocent Spouse Relief for individuals that were married or registered domestic partners  |
07/11 | |
| Pub 58-A | How to Inspect and Correct Your Records | 01/10 | |
| Pub 61 | Sales and Use Taxes: Exemptions and Exclusions | 02/12 | |
| Pub 62 | Locksmiths | 02/09 | |
| Pub 64 | Jewelry Stores | 03/09 | |
| Pub 66 | Agricultural Industry | 01/13 | |
| Pub 68 | Photographers, Photo Finishers, and Film Processing Laboratories | 01/13 | |
| Pub 70 | Understanding Your Rights as a California Taxpayer | 09/11 | Chinese, Korean, Spanish, Vietnamese |
| Pub 71 | California City and County Sales and Use Tax Rates | 01/13 | Chinese, Korean, Spanish, Vietnamese |
| Pub 73 | Your California Seller's Permit | 10/12 | Chinese, Farsi, Korean, Spanish, Thai, Vietnamese |
| Pub 74 | Closing Out Your Seller's Permit |
12/10 | Chinese, Spanish, Korean, Vietnamese |
| Pub 75 | Interest and Penalties | 05/13 | |
| Pub 76 | Audits | 05/11 | Korean, Spanish ,Thai |
| Pub 77 | Out-of-State Sellers: Do You Need to Register with California? | 06/12 | |
| Pub 78 | Sales of Cigarettes and Tobacco Products in California - License Requirement for Retailers | 06/12 | Spanish, Arabic, Chinese, Korean, Punjabi , Vietnamese |
| Pub 79 | Documented Vessels and California Tax |
06/12 | |
| Pub 79-A | Aircraft and California Tax |
06/12 | Spanish |
| Pub 82 | Prepaid Sales Tax and Sales of Fuel | 06/12 | |
| Pub 96 | Biodiesel and California Tax | 06/12 | |
| Pub 100 | Shipping and Delivery Charges | 06/12 | Spanish |
| Pub 101 | Sales Delivered Outside California | 06/12 | Spanish |
| Pub 102 | Sales to the United States Government | 03/12 | Spanish |
| Pub 103 | Sales for Resale | 06/12 | Spanish |
| Pub 104 | Sales to Residents of Other Countries | 05/12 | Spanish |
| Pub 105 | District Taxes and Delivered Sales | 01/13 | Spanish |
| Pub 106 | Combination Packages and Gift-Wrapping |
06/12 | |
| Pub 107 | Do You Need a California Seller's Permit? | 06/12 | Korean, Spanish Chinese |
| Pub 108 | Labor Charges | 06/12 | Spanish |
| Pub 109 | Internet Sales | 06/12 | Spanish |
| Pub 110 | California Use Tax Basics | 06/12 | Spanish |
| Pub 111 | Operators of Swap Meets, Flea Markets, or Special Events | 06/10 | Spanish |
| Pub 113 | Coupons, Discounts and Rebates | 12/10 | Spanish |
| Pub 114 | Consignment Sales | 04/12 | Spanish |
| Pub 115 | Tips, Gratuities, and Service Charges | 08/09 | Spanish |
| Pub 116 | Sales and Use Tax Records | 05/12 | Spanish |
| Pub 117 | Filing a Claim for Refund | 01/12 | Spanish |
| Pub 118 | Vending Machine Food Sales | 01/13 | |
| Pub 119 | Warranties and Maintenance Agreements | 03/10 | |
| Pub 120 | Cell Phones and Other Wireless Telecommunication Devices | 02/12 | Chinese, Korean, Spanish, Vietnamese, |
| Pub 121 | Drop Shipments | 03/12 | |
| Pub 122 | Buying and Selling Dogs, Cats, and Other Animals | 06/12 | |
| Pub 123 | California Businesses: How to Identify and Report California Use Tax Due | 01/13 | Chinese,Korean, Spanish, Vietnamese |
| Pub 125 | Dry Cleaners | 06/12 | Korean, Chinese |
| Pub 126 | Mandatory Use Tax Registration for Service Enterprises | 10/12 | Chinese, Korean, Punjabi, Russian Spanish Vietnamese |
| Pub 127 | Organized Camps | 04/11 | |
| Pub 146 | Sales to American Indians and Sales in Indian Country | 01/13 | |
| Pub 147 | What to Expect in a Computer-Assisted Audit | 01/10 | |
| Pub 159 | Efile Guide | 10/12 | Chinese ,Korean,Spanish, Vietnamese, Thai |
| Pub 159-CCG | Credit Card Payment Guide | 12/11 | |
| Pub 159-EFT | Efile Guide for EFT Accounts | 06/12 | |
| Pub 164 | Statewide Compliance and Outreach Program | 06/12 | Chinese,Korean, Spanish, Vietnamese |
| Pub 165 | Statewide Compliance and Outreach Program | 07/11 | |
| Pub 170 | Striking Gold in California - What You Need to Know About Taxes and Your Small Business | 01/09 | Spanish |
| Pub 177 | Internet Auction Sales and Purchases | 01/13 | |
| Pub 178 | Voluntary Disclosure Program | 06/12 | |
| Pub 214 | Doing Business Just Got Easier with eReg | 05/12 | |
| Pub 217 | Use Tax: Guide to Reporting Out-of-State Purchases | 08/11 | |
| Pub 256 | Lumber Products and Engineered Wood Products | 01/13 | |
| FTB 3730 | Online Buying or Selling—Know Your Tax Obligation | 03/10 |
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, Kari Hammond, Outreach Services Division, State Board of Equalization, P.O. Box 942879, Sacramento, CA 94279-0079, 916-445-6188 (voice) or 711 (TTY). As necessary, the ADA Coordinator will direct appropriate BOE staff to assist in complying with BOE's public access policy.