Welcome to the State Board of Equalization

Sales & Use Tax Publications

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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 08/08 Spanish
Pub 22 Dining & Beverage Industry 06/11 Korean, Spanish, Thai
Pub 24 Liquor Stores 08/09  
Pub 25 Auto Repair Garages and Service Stations 08/11 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 08/11  
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) 03/12 Spanish
Pub 45 Hospitals and Other Medical Facilities 02/09  
Pub 46 Leasing Tangible Personal Property 03/11  
Pub 47 Mobilehomes & Factory-Built Housing 07/08  
Pub 51 Board of Equalization Resource Guide to Free Tax Products and Services 09/09 Chinese, Korean, Spanish, Vietnamese
Pub 52 Vehicles and Vessels: How to Request a Use Tax Clearance for DMV Registration 08/11 Spanish
Pub 53 Managed Audit Program 01/09  
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 03/10  
Pub 57 Innocent Spouse Relief for individuals that were married or registered domestic partners Fill-in Form 07/11  
Pub 58-A How to Inspect and Correct Your Records 12/05  
Pub 61 Sales and Use Taxes: Exemptions and Exclusions 06/10  
Pub 62 Locksmiths 02/09  
Pub 64 Jewelry Stores 03/09  
Pub 66 Agricultural Industry 01/12  
Pub 68 Photographers, Photo Finishers, and Film Processing Laboratories 03/11  
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 04/12 Chinese, Korean, Spanish, Vietnamese
Pub 73 Your California Seller's Permit 05/10 Chinese, Farsi, Korean, Spanish, Thai, Vietnamese
Pub 74 Closing Out Your Seller's Permit Fill-in Form 12/10 Chinese, Spanish, Korean, Vietnamese
Pub 75 Interest and Penalties 06/09  
Pub 76 Audits 05/11 Korean, Spanish ,Thai
Pub 77 Out-of-State Sellers: Do You Need to Register with California? 06/11  
Pub 78 Sales of Cigarettes and Tobacco Products in California - License Requirement for Retailers 12/07 Spanish, Arabic, Chinese, Korean, Punjabi , Vietnamese
Pub 79 Documented Vessels and California Tax Fill-in Form 05/08  
Pub 79-A Aircraft and California Tax Fill-in Form 04/08 Spanish
Pub 79-B California Use Tax – For purchases made from out-of-state businesses Fill-in Form 04/11 Spanish
Pub 82 Prepaid Sales Tax and Sales of Fuel 01/08  
Pub 96 Biodiesel and California Tax 11/08  
Pub 100 Shipping and Delivery Charges 09/07 Spanish
Pub 101 Sales Delivered Outside California 08/11 Spanish
Pub 102 Sales to the United States Government 08/09 Spanish
Pub 103 Sales for Resale 12/09 Spanish
Pub 104 Sales to Residents of Other Countries 05/08 Spanish
Pub 105 District Taxes and Delivered Sales 03/09 Spanish
Pub 106 Combination Packages and Gift-Wrapping
12/09  
Pub 107 Do You Need a California Seller's Permit? 05/10 Korean, Spanish Chinese
Pub 108 Labor Charges 03/10 Spanish
Pub 109 Internet Sales 02/12 Spanish
Pub 110 California Use Tax Basics 05/10 Spanish
Pub 111 Operators of Swap Meets, Flea Markets, or Special Events 06/10 Spanish
Pub 112 Purchases From Out-of-State Vendors 09/08 Spanish
Pub 113 Coupons, Discounts and Rebates 12/10 Spanish
Pub 114 Consignment Sales 01/09 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 02/10 Spanish
Pub 118 Vending Machine Food Sales 05/12  
Pub 119 Sales Tax and Warranties 03/10  
Pub 120 Cell Phones and Other Wireless Telecommunication Devices 07/07 Chinese, Korean, Spanish, Vietnamese,
Pub 121 Drop Shipments 03/09  
Pub 122 Buying and Selling Dogs, Cats, and Other Animals 08/07  
Pub 123 California Businesses: How to Identify California Use Tax Due 01/12 Chinese,Korean, Spanish, Vietnamese
Pub 125 Dry Cleaners 03/10 Korean, Chinese
Pub 126 Mandatory Use Tax Registration for Service Enterprises 03/10 Chinese, Korean, Punjabi, Russian Spanish Vietnamese
Pub 127 Organized Camps 04/11  
Pub 146 Sales to American Indians and Sales in Indian Country 08/11  
Pub 147 What to Expect in a Computer-Assisted Audit 01/10  
Pub 159 Efile Guide 01/11 Chinese ,Korean,Spanish, Vietnamese, Thai
Pub 159-CCG Credit Card Payment Guide 12/11  
Pub 159-EFT Efile Guide for EFT Accounts 05/12  
Pub 164 Statewide Compliance and Outreach Program 07/11 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 08/09  
Pub 178 Voluntary Disclosure Program 12/11  
Pub 217 Use Tax: Guide to Reporting Out-of-State Purchases 08/11  
FTB 3730 Online Buying or Selling—Know Your Tax Obligation 03/10