Equalization, Board of

Board of Equalization (BOE)

The Board of Equalization administers California's sales and use, fuel, alcohol, tobacco, and other taxes and collects fees that fund specific state programs and plays a significant role in California property tax assessment and administration. It also acts as the appellate body for corporate franchise and personal income tax appeals.

General Information: 800-400-7115
Hearing Impaired: 800-735-2929
Fax: 916-445-1990
Phone Hours of Availability: Monday - Friday 8:00 a.m. - 5:00 p.m.

Frequently Asked Questions

The statewide tax rate is 7.5%. In most areas of California, local jurisdictions have added district taxes that increase the tax owed by a seller. Those district tax rates range from 0.10% to 2.00%. Some areas may have more than one district tax in effect. Sellers are required to report and pay the applicable district taxes for their taxable sales and purchases.

If you need help identifying the correct rate, you may look up the rate by address, contact our Customer Service Center at 1 800-400-7115 (TTY: 711), or call the local BOE office closest to you for assistance.

Related Links

Board of Equalization – State of California

The Board of Equalization administers California's sales and use, fuel, alcohol, tobacco, and other taxes and collects fees that fund specific state programs and ... http://www.boe.ca.gov/

Sales & Use Tax – California State Board of Equalization

Sales & Use Tax in California. The Business Tax and Fee Department and the Field Operations Department are responsible for administering California's state,  ... http://www.boe.ca.gov/sutax/sutprograms.htm

Forms & Publications - Board of Equalization

Contact a local Board of Equalization office ... Division, State Board of Equalization, P.O. Box 942879, Sacramento, CA 94279-0079, 1-916-324-2507 ( TTY:711). http://www.boe.ca.gov/formspubs/

Make a Payment – California State Board of Equalization

The Board of Equalization (BOE) offices do not accept cash as a method of payment (except for the Motor Carrier Office and the Special Taxes and Fees Office). https://www.boe.ca.gov/elecsrv/payment.htm

Online Services – Board of Equalization

The mission of the State Board of Equalization is to serve the public through fair, effective, and efficient tax administration. https://boe.ca.gov/onlineservices/

File a Return - California State Board of Equalization

File a Return. Depending on your type of business, the BOE offers convenient online filing services for eligible accounts. For those tax or fee payers who have ... https://www.boe.ca.gov/file_a_return.htm

Register for a Permit, License, or Account - California State Board of ...

The Board of Equalization (BOE) wants to make doing business in California as easy as possible. You can register for a seller's permit or use tax account using ... https://www.boe.ca.gov/info/reg.htm

CA City & County Sales & Use Tax Rates - Board of Equalization

**You must format the Tax Rate Column to three digits on the csv files. Tax Districts. The statewide tax rate is 7.25%. In most areas of California, local ... http://www.boe.ca.gov/sutax/pam71.htm