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 02/14 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 03/14 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 02/14  
Pub 35 Interior Designers and Decorators 01/12 Spanish
Pub 36 Veterinarians 02/14  
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 03/14  
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 10/13  
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 12/13 Chinese, Korean, Spanish, Vietnamese
Pub 54-A Behind On Your Payment? What You Need To Know 08/13  
Pub 56 Offer in Compromise 03/11  
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 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 03/14  
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 73 Your California Seller's Permit 03/14 Chinese, Farsi, Korean, Spanish, Thai, Vietnamese
Pub 74 Closing Out Your Seller's Permit Fill-in Form 12/13 Chinese, Spanish, Korean, Vietnamese
Pub 75 Interest, Penalties and Fees 10/13  
Pub 76 Audits 10/13 Farsi, Korean, Spanish ,Thai
Pub 77 Out-of-State Sellers: Do You Need to Register with California? 02/14  
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 Fill-in Form 02/14  
Pub 79-A Aircraft and California Tax Fill-in Form 02/14 Spanish
Pub 82 Prepaid Sales Tax and Sales of Fuel 02/14  
Pub 96 Biodiesel and California Tax 06/12  
Pub 100 Shipping and Delivery Charges 06/12 Spanish
Pub 101 Sales Delivered Outside California 03/14 Spanish
Pub 102 Sales to the United States Government 03/12 Spanish
Pub 103 Sales for Resale 03/14 Spanish
Pub 104 Sales to Residents of Other Countries 05/12 Spanish
Pub 105 District Taxes and Delivered Sales 04/14 Spanish
Pub 106 Combination Packages and Gift-Wrapping
06/12  
Pub 107 Do You Need a California Seller's Permit? 03/14 Korean, Spanish Chinese
Pub 108 Labor Charges 03/14 Spanish
Pub 109 Internet Sales 03/14 Spanish
Pub 110 California Use Tax Basics 02/14 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 02/14  
Pub 119 Warranties and Maintenance Agreements 07/13  
Pub 120 Cell Phones and Other Wireless Telecommunication Devices 02/12 Chinese, Korean, Spanish, Vietnamese,
Pub 121 Drop Shipments 04/14  
Pub 122 Buying and Selling Dogs, Cats, and Other Animals 02/14  
Pub 123 California Businesses: How to Identify and Report California Use Tax Due 02/14 Chinese,Korean, Spanish, Vietnamese
Pub 125 Dry Cleaners 01/14 Korean, Chinese
Pub 126 Mandatory Use Tax Registration for Service Enterprises 02/14 Chinese, Korean, Punjabi, Russian Spanish Vietnamese
Pub 127 Organized Camps 02/14  
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 06/13  
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 02/14  
Pub 178 Voluntary Disclosure Program 02/14  
Pub 214 Doing Business Just Got Easier with eReg 05/12  
Pub 217 Use Tax: Guide to Reporting Out-of-State Purchases 01/14  
Pub 256 Lumber Products and Engineered Wood Products 02/14  
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.