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/

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

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

California State Board of Equalization

Appointed by the Board members, directs approximately 4,000 agency employees. ... The mission of the State Board of Equalization (BOE) is to serve the public ... http://www.boe.ca.gov/info/about.htm

Sales & Use Tax – California State Board of Equalization

Board of Equalization, State of California .... local, and district sales and use tax programs, which provide more than 80 percent of Board-collected revenues. http://www.boe.ca.gov/sutax/sutprograms.htm

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. http://boe.ca.gov/onlineservices/

Board Members – California State Board of Equalization

Fiona Ma, CPA was selected as Chairwoman of the California State Board of Equalization in 2016 and represents approximately 9.5 million residents in the ... http://www.boe.ca.gov/members/board.htm