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California: BOE Giveth and Taketh Away


 California: BOE consultants are ready to answer the sales and use tax questions of new business owners.

The California State Board of Equalization (BOE) Taxpayer Education Consultation Program provides an opportunity for new business owners to learn from experienced BOE consultants. Failure to comply with California sales tax law can lead to denial of an application for a seller’s permit.

Advice freely given

To be eligible for the Taxpayer Educational Consultation Program, a business must have been in business for less than one year and have filed at least two sales and use tax returns with the BOE. A BOE consultant will visit all program enrollees and:

Sales tax permits taken away

Effective July 1, 2014, the BOE will have the power to refuse to issue a seller’s permit to “a person with an outstanding final liability,” or to “a non-natural person if a person with an outstanding final liability controls the non-natural person.” This is to be achieved by amending Regulation 1699, as explained in this updated informative digest.

The action is not intended to be punitive. Rather the goal is to help “applicants with outstanding final liabilities and applicants controlled by a person with an outstanding liability clearly understand that their applications for seller’s permits will not be denied… if they take appropriate steps to pay the final liabilities, including by entering into an installment payment agreement or offer in compromise, so that the liabilities are no longer ‘outstanding’.”

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.