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BOARD OF EQUALIZATION POLICY & PROCEDURESWHATCOM COUNTY BOARD OF EQUALIZATION2023TABLE OF CONTENTS SECTION 1. PURPOSE ...........................................................................................................................
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The California State Board of Equalization (BOE) is a government agency responsible for tax administration and overseeing the assessment of property taxes in the state of California.
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Individuals and businesses that engage in commercial activities, such as selling tangible goods or providing taxable services in California, are required to file with the California State Board of Equalization.
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To fill out the California State Board of Equalization forms, taxpayers need to gather their revenue data, complete the necessary forms accurately reflecting their sales and use tax obligations, and submit them by the specified deadline.
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The purpose of the California State Board of Equalization is to ensure fair tax administration and compliance, promote taxpayer education, and provide revenue to support the state’s budget.
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Taxpayers must report their total sales, taxable sales, and the tax collected, along with any deductions or exemptions claimed for the reporting period.
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