Welcome to the State Board of Equalization

Make a Payment

Electronic Filing (efile)

Electronic Payment

  • Make an electronic payment directly to BOE and have the funds electronically withdrawn from your bank account to apply towards your current and past due taxes and fees. This option only sends an electronic payment and will not satisfy your filing requirement. If you need to file a sales and use tax return or prepayment, use - efile
  • Frequently Asked Questions

Electronic Funds Transfer (EFT) Payment

NOTE: If you make your EFT payments for both sales and use tax and the lumber products assessment using the Third Party Vendor payment option, your payments will not be allocated properly and you may need to contact us to properly process your payment. We recommend that you use efile or electronically pay if you are paying your sales and use tax and your lumber products assessment.

Credit Card Payment**

Credit Cards

Check or Money Order**

  1. Make your check or money order payable to the Board of Equalization.
  2. Write your Board of Equalization account number on your check or money order.
  3. Payments can be made in person by visiting a Board of Equalization Office or mailed to:

    Board of Equalization
    PO Box 942879
    Sacramento CA 94279-7072

  4. The Board of Equalization (BOE) scans and deposits your paper check the same day it is received, meaning the funds will be withdrawn from your account on that same day. This has no effect on your ability to file returns or your payment options.

**NOTE: If you are a mandatory EFT participant and you use another means (cash, check, credit card, etc.), you will be subject to a penalty.