We welcome your suggestions for improving this or any other of our sales and use tax publications. Please provide your comments or suggestions directly to:
Audit and Information Section, MIC:44 State Board of Equalization PO Box 942879 Sacramento, CA 94279-0044
For suggestions relating to special taxes and fees publications, please provide your comments to:
Program Policy Branch, MIC:31 State Board of Equalization PO Box 942879 Sacramento, CA 94279-0031
Note: This publication summarizes the law and applicable regulations in effect when the publication was written, as noted on the cover. However, changes in the law or in regulations may have occurred since that time. If there is a conflict between the text in this publication and the law, decisions will be based on the law and not on this publication.
To contact your Board Member, see www.boe.ca.gov/members/board.htm.