Where Can I Get Help?
No doubt you will have questions about how the Sales and Use Tax Law applies to your business operations. For assistance, you may take advantage of the resources listed below.
INFORMATION CENTER 1-800-400-7115
FOR TDD ASSISTANCE From TDD phones: 1-800-735-2929 From voice phones: 1-800-735-2922
Customer service representatives are available from 8 a.m. through 5 p.m., Monday-Friday, excluding State holidays.
Fax-Back Service. To order fax copies of selected forms and notices, call 1-800-400-7115 and choose the fax-back option. You can call at any time for this service.
Translator Services. We can provide bilingual services for persons who need assistance in a language other than English.
You can log onto our website for additional information. For example, you can find out what the tax rate is in a particular county, or you can download numerous publications — such as laws, regulations, pamphlets, and policy manuals — that will help you under- stand how the law applies to your business. You can also verify sellers’ permit numbers online, read about upcoming Taxpayers’ Bill of Rights hearings, and obtain information on Board field office addresses and telephone numbers.
Another good resource – especially for starting businesses – is the California Tax Information Center at www.taxes.ca.gov.
WRITTEN TAX ADVICE
It is best to get tax advice from the Board in writing. You may be relieved of tax, penalty, or interest charges if we determine you did not correctly report tax because you reasonably relied on our written advice regarding a transaction.
For this relief to apply, your request for advice must be in writing, identify the taxpayer to whom the advice applies, and fully describe the facts and circumstances of the transaction.
Send your request for written advice to the following address: Public Information and Administration Section, MIC:44; State Board of Equalization; P.O. Box 942879; Sacramento, CA 94279-0044.
TAXPAYERS’ RIGHTS ADVOCATE OFFICE
If you would like to know more about your rights as a taxpayer or if you are unable to resolve an issue with the Board, please contact the Taxpayers’ Rights Advocate office for help. Call 916-324-2798 (or toll-free, 1-888-324-2798). Their fax number is 916-323-3319.
If you prefer, you can write to: State Board of Equalization; Taxpayers’ Rights Advocate, MIC:70; P.O. Box 942879; Sacramento, CA 94279-0070.
To request a copy of publication 70, The California Taxpayers’ Bill of Rights, call the Infor- mation Center or visit our Internet site.
See page 4.
Application for Seller’s Permit
Temporary Sales (1-03)