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The document is a comprehensive guide on the Sales and Use Tax Law as it pertains to the watercraft industry in California. It outlines tax exemptions for certain types of watercraft, details the responsibilities of sellers and purchasers regarding sales tax, and provides information on the taxability of watercraft parts, materials, and supplies. The publication also includes guidelines for reporting taxes, specific exemptions based on principal or functional use, and additional resources for taxpayers.
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The BOE is responsible for property tax programs, the Alcoholic Beverage Tax, the Tax on Insurers, and the Private Railroad Car Tax. California State Board of Equalization Fact Sheet ca.gov pdf pub1 ca.gov pdf pub1
The BOE is responsible for assessing property owned or used by railroads and privately-held public utilities and for ensuring statewide uniformity in the assessment of properties by the 58 County Assessors.
Antonio Vazquez represents the Third Board of Equalization District, made up of Los Angeles County and he represents its nearly ten million Californians.
BOE-administered program covers sales and use taxes. The FTB-administered program covers personal and corporate taxes. In general, the program applies to tax liabilities due and payable for tax years and tax reporting periods beginning before January 1, 2003. California Enacts New FTB and BOE Penalties Affecting Pending Audits pillsburylaw.com images content 2004 pillsburylaw.com images content 2004
Note: All other tax programs previously administered by the BOE (Sales and Use Tax or Business Taxes) are now administered by the California Department of Tax and Fee Administration (CDTFA). For information on CDTFAs tax programs, please visit CDTFAs website or call 1-800-400-7115. How to Contact Us - California State Board of Equalization - CA.gov ca.gov contact ca.gov contact

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SBE Members Dr. Linda Darling-Hammond. State Board President. Contact: Dr. Cynthia Glover Woods. State Board Vice President. Contact: Dr. Francisco Escobedo. Contact: Dr. Brenda Lewis. Contact: Mr. James J. McQuillen. Ms. Sharon Olken. Contact: Ms. Gabriela Orozco-Gonzalez. Contact: Ms. Kim Pattillo Brownson. Contact:
Note: All other tax programs previously administered by the BOE (Sales and Use Tax or Business Taxes) are now administered by the California Department of Tax and Fee Administration (CDTFA).
Mike Schaefer, Fourth District Counties of Imperial, Orange, Riverside, San Diego, and a portion of San Bernardino County. Board Members - California State Board of Equalization California State Board of Equalization (.gov) members board California State Board of Equalization (.gov) members board

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