There are many easy ways to connect with the California State Board of Equalization, and get information about our programs and services. Learn more at: www.boe.ca.gov/info/contact.htm
The Board of Equalization administers California's sales and use, fuel, alcohol, tobacco, and other taxes and collects fees that fund specific state programs and plays a significant role in California property tax assessment and administration. It also acts as the appellate body for corporate franchise and personal income tax appeals.
When you sell or lease merchandise, vehicles, or other tangible personal property in California, even temporarily, you are generally required to register with our agency, the Board of Equalization, and pay sales tax on your taxable sales... http://www.boe.ca.gov/sutax/vsbf.htm