Getting Started

The videos and resources below give basic information about sales and use tax and introduce the services offered by the BOE to help you start and run your business in California.

Topic & Descriptions

Registering with the Board of Equalization

Learn how to quickly and easily register with the California State Board of Equalization and get your permit, license, or account. Our online registration system is the easy, secure, and convenient way to register and get your business started.

Filing My Return

This video will help you understand how to file your California State Board of Equalization return. Most tax and feepayers are eligible to file online.

Making A Payment

Watch this video to get important tips and other information about making a payment to the California State Board of Equalization. You may pay by credit card, check, money order, or through an electronic transfer from your bank account. Easily and conveniently make payments online with your User ID and password.

Growing Your Business

Depending on your business, you may need to work with other state and local organizations to start and grow your business. We’ve developed these videos and resources to highlight basic steps needed to grow your business.

Topic & Descriptions

Basic Sales and Use Tax Seminar

The Board of Equalization presents all of the basics you ever wanted to know about Sales and Use Tax and a little bit more. This presentation should save you money and problems.

Spanish (Español) | Chinese (中文) | Vietnamese (Tiếng Việt)

Sales and Use Tax Record Keeping

The Board of Equalization conducted a webinar on Sales and Use Taxes basic record keeping requirements. The webinar gives a basic overview of what records and requirements are needed to comply with your sales and use tax responsibilities as a retailer. Also, there is a Q&A section so you can see what participants asked the presenter the day of the event.

Developing a Business Plan

SCORE presents this course is an overview on how to write a business plan designed to aid new business owners with start-up and financing needs. It will also assist established business owners with a plan to implement changes in response to a changing economy. A well written business plan is a necessity during these tough economic times and is a critical part of business success.

Operating Your Business from Your Home

The Internal Revenue Service presents this video is for small business owners who operate their business out of their home. The video provides information on figuring and claiming the deduction for business use of the home. At the end of this video you will be able to determine if you are eligible for the business use of the home deduction and determine the deductions you are eligible for.

Finance Primer: Guide to SBA’s Loan Guaranty Programs

This course will introduce you to your local U.S. Small Business Administration and will provide an overview of their helpful programs and services. Learn how to finance the startup of a new business or the expansion of an existing business with the SBA's loan guaranty programs.

How to Avoid Common Sales and Use Tax Problems

The State Board of Equalization will show you the top expensive mistakes found in Sales and Use Tax audits and explain how to avoid them.

How to Avoid Common Sales and Use Tax Problems PDF also available

Marketing Your Business

The Small Business Development Center presents highlighting effective marketing strategies and techniques to develop and launch a successful marketing plan geared toward your unique client base. Learn how market research assists business owners with identifying a target market and the importance of developing a relationship marketing plan.

Contracting Opportunities

The Department of General Services wants you to know that the State of California and many local Government entities are looking to contract with Small Businesses (SBs) and Disabled Veteran Business Enterprises (DVBEs). Becoming a California certified SB/DVBE can lead to many contracting opportunities for you and your business. Learn how you can be a supplier for the State!

Business Tax Requirements

The Internal Revenue Service wants you to learn about extremely important aspects of business tax requirements. This video will explain basic record keeping recordkeeping tax requirements, the purpose of an employer identification number, basic bookkeeping and accounting methods, and more!

Employment Status

The Employment Development Department presents this workshop on explaining how to apply common law and statutory law to determine if a worker is an employee or independent contractor. It will also cover scenarios which could lead to costly audits, provide no-cost ways to get help and to avoid potential problems.

State Income Tax and Small Business – Franchise Tax Board

As a new business owner, one of the first critical questions is determining which form of ownership will best meet your business needs. This presentation gives you an overview of different forms of business ownership and discusses some of their key features, tax filing requirements, estimated tax requirements, advantages, and disadvantages.

Nonprofit, Exempt, & Faith-based Organizations

Nonprofit, exempt, and faith-based organizations may qualify for special exemptions that other businesses may not qualify for. These video and resources will cover basic information about eligibility requirements, compliance, and regulations.

Topic & Descriptions

Sales and Use Taxes for Nonprofit Organizations

Take this course on how sales and use tax impact nonprofit and exempt organizations. You will learn the difference between the two types of tax and how to identify if your organization is eligible to qualify for special exemptions.

Video also available in Spanish (Español) | Cantonese (Cantonese characters) | Mandarin (Mandarin characters) | Vietnamese (Tiếng Việt)

Additional resources

Spanish (Español) | Chinese (中文) | Korean (Korean characters) | Vietnamese (Tiếng Việt)

Property Tax Exemptions

In this video you will be introduced to the property tax exemption process. The presentation covers eligibility requirements, types of property exemptions, and explains how qualifying nonprofit and exempt organizations can file for an exemption.

Additional Resources

Stay Exempt – Tax Basics for Exempt Organizations

Learn how to maintain your organization’s exempt status. This course covers the topics of qualifying for the 501(c)(3) exemption status, understanding the difference between nonprofit and exempt organizations, and how to avoid activities that may jeopardize your 501(c)(3) status.

Compliance for Existing Exempt Organizations

Did you know that most charities and nonprofit organizations here in California must apply and receive a determination or acknowledgement letter from the Franchise Tax Board in order to be recognized as tax-exempt in California? Take this course to learn how your exempt organization can remain compliant with state law and what the filing requirements are.

Regulation of Charities and Fundraisers

The California Attorney General requires all charitable trustees and fundraising professionals to register and file annual financial disclosure reports. In addition, nonprofit organizations that conduct raffles for charitable purposes are required to register and file a financial report for each raffle held. This in-depth PowerPoint will go over what you need to know about the regulation of charities and fundraiser.

Employment Taxes and the Nonprofit Organization

Do you know the difference between an employee and independent contractor? This presentation will teach you the difference on how to classify workers, plus help to uncover common misconceptions about the laws affecting employment status.

Also available in Spanish (Español)


Industry & Tax and Fee Guides

The Board of Equalization’s Industry and Tax Guides are a one-stop-shop for owners and operators looking for information on key tax and fee issues relevant to their business.

Cigarette and Tobacco Retail Sales

Additional Resources | Spanish (Español) | Chinese (中文) | Korean (한국어) | Vietnamese (Tiếng Việt) | Arabic (العربية) | Punjabi (Punjabi)

Other Resources


Taxpayers' Rights Advocate

An important message from the Taxpayers' Rights Advocate Office

Video also available in Spanish (Español) | Chinese (Chinese characters) | Korean (Korean characters) | Vietnamese (Tiếng Việt)