Frequently Asked Questions

Answers to many of your questions may be found on this site.

By Department :

Sales and Use Taxes

• Your Use Tax Responsibility
• Reporting Taxes on Purchases of Vehicles, Vessels, and Aircraft
• Exemptions and Exclusions: Vehicles, Vessels, and Aircraft
• Obtaining a Seller's Permit
• Applying Tax To Your Sales and Purchases
• Reporting Taxes
• Completing Your Tax Return
• Buying, Selling, Or Discontinuing a Business
• Using a Resale Certificate
• Keeping Records
• Industry Specific Sales and Use Tax Exemptions
• Tax Rate FAQ for Sales and Use Tax

Property Taxes

• Disaster Relief
• General Information
• Real Property
• Withholding Tax on Sale of Real Property
• Exclusions from Reappraisal
  Propositions 60/90 - [Transfer of Base Year Value] – 55 and older
  • Proposition 110 - [Transfer of Base Year Value] – Disabled person
  • Propositions 58/193 - [Transfers between Parent and Child; Grandparent and Grandchild]
• Changes in the Control and Ownership of Legal Entities
• Manufactured Homes
• Personal Property
  • Business Property Statements
  • Machinery, Equipment, Boats and Aircraft
  • Software
• Assessment Appeals
• Exemptions And In-Lieu Fees
  • Homeowners’ and Veterans’ Exemptions
    Licensed Vehicles
• Welfare and Veterans' Organization Exemptions
• Property Tax Payment And Relief
• Timber Yield Tax

How to Appeal

• What are the Appeal Procedures for Sales and Use Tax
  • An Overview on Appeals

• Tax appeal and assistance programs
  • Property Taxes Appeal

• Dealing with appeal of denied application
  • Appeal of Denial of Application for the OCC (Organizational Clearance Certificate).

• Different kinds of BOE appeal programs
  • Tax Appellate Programs

• Your Appeal Hearing
  • How to Prepare for the Hearing and make sure your voices are heard

• Tax Appeals Assistance Program (TAAP)
  • Free Legal assistance through the Board of Equalization Tax Appeals Assistance Program.

• State Assessees to appeal their valuation to the Board
  • The Board administers the State-Assessed property program and sets market values for public   utilities and railroads as defined by the State Constitution

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Also check our Site Map, Tax Topics, and How to Contact Us pages.

Still Can't Find Your Answer?
If you've looked around our site, including the above references, and still didn't find the answer to your general tax question, you can call our toll-free tax assistance line at 800-400-7115. For agency phone numbers statewide, try California On-Line Directory, State Agency Information.