Free BOE-8 - California

Get It in

Writing!
For your protection, it is best to get tax advice in writing.

Requests for written advice can be emailed to the Board of Equalization (BOE) at www.boe.ca.gov/info/email.html or mailed directly to the BOE field office nearest you (addresses are listed on the reverse).
The Sales and Use Tax Law can be complex, and you are encouraged to put your tax questions in writing. Not only will that give us more information on which to base our advice to you, it may protect you from owing tax, interest, or penalties if we should give you erroneous information. Such protection is not provided for advice given to you verbally, in person, or on the telephone. The Sales and Use Tax Law (section 6596) provides that you can obtain relief from tax and any penalty or interest charges if you fail to report tax on a transaction because you relied on erroneous written advice from the BOE. For this relief to apply, the following conditions must be met:
· YoumusthavewrittentotheBOEfortaxadvice,andyourrequestmusthave escribed d the specific facts and circumstances of the activity or transaction (if someone writes on your behalf, you must be identified as the taxpayer to whom the advice applies); and · TheBOEmusthaverespondedinwritingandstatedwhetherthedescribedactivityor transaction was subject to tax or stated the conditions under which tax would apply.





If you have received written advice from the BOE and request tax relief under section 6596, it cannot be granted if, following our letter of advice: · Wewrotetoyouandmodifiedorrescindedourearlieradvice,andyourtaxliabilityisfora transaction that occurred after such notification; or
· Therehasbeenachangeinthelaworafinaldecisionofacourt,whichrendersourearlier written advice no longer valid.

In addition to written advice, the BOE offers other resources to help you understand the law:
· YoucancallorvisitthenearestBOEfieldofficeandtalktoataxrepresentative. · Youcanrequestacopyofaregulationorapublication. · Youcansubscribetoourlawguideservice.

All of these avenues are designed to help you better understand your rights and responsibilities as a taxpayer and are available on our website at www.boe.ca.gov or by calling our Taxpayer Information Section at 800-400-7115.

BOE-8 REV. 8 (5-09)

BOARD MEMBERS
DISTRICT

CALIFORNIA STATE BOARD OF EQUALIZATION FIELD OFFICES
MEMBER OFFICE ADDRESS AREA CODE TELEPHONE NUMBER

First Second Third Fourth State Controller Executive Director

Betty T. Yee Bill Leonard Michelle Steel Judy Chu, Ph.D. John Chiang Ramon J. Hirsig

455 Golden Gate Avenue, Suite 10500, San Francisco, CA 94102 400 Capitol Mall, Suite 2340, Sacramento, CA 95814 550 Deep Valley Drive, Suite 355, Rolling Hills Estates, CA 90274 1100 Corporate Center Drive, Suite 203, Monterey Park, CA 91754 777 South Figueroa Street, Suite 4800, Los Angeles, CA 90017 450 N Street, PO Box 942879, Sacramento, CA 94279-0001

415 916 310 323 213 916

557-3000 445-2181 377-8016 980-1221 833-6010 445-6464

FOR GENERAL TAX INFORMATION VISIT OUR WEBSITE AT www.boe.ca.gov

For account-specific information contact your local field office.
SACRAMENTO HEADQUARTERS
BUSINESS TAXES FIELD OFFICES
AREA CALIFORNIA CITIES OFFICE ADDRESS CODE TELEPHONE NUMBER

450 N Street, PO Box 942879, Sacramento 94279-0001

916

445-6464

Bakersfield Culver City El Centro Eureka* Fresno Irvine Norwalk Oakland Rancho Mirage Redding Riverside Sacramento Salinas San Diego San Francisco San Jose San Marcos Santa Rosa Suisun City Van Nuys Ventura West Covina

1800 30th Street, Suite 380, 93301-1922 5901 Green Valley Circle, Suite 200, 90230-6948 (PO Box 3652, 90231-3652) 1550 W. Main Street, 92243-2832 Note: closed 12 noon to 1 p.m. M-F 8050 North Palm Avenue, Suite 205, 93711-5510 16715 Von Karman Avenue, Suite 200, 92606 12440 E. Imperial Highway, Suite 200, 90650-8397 (PO Box 409, 90651-0409) 1515 Clay Street, Suite 303, 94612-1432 35-900 Bob Hope Drive, Suite 280, 92270-1768 2881 Churn Creek Road, Suite B, 96002-1146 (PO Box 492529, 96049-2529) 3737 Main Street, Suite 1000, 92501-3395 3321 Power Inn Road, Suite 210, 95826-3889 111 East Navajo Drive, Suite 100, 93906-2452 1350 Front Street, Room 5047, 92101-3698 121 Spear Street, Suite 460, 94105-1584 250 South Second Street, 95113-2706 334 Via Vera Cruz, Suite 107, 92078-2637 50 D Street, Room 230, 95404-4791 (PO Box 730, 95402-0730) 333 Sunset Avenue, Suite 330, 94585-2003 15350 Sherman Way, Suite 250, 91406-4203 (PO Box 7735, 91409-7735) 4820 McGrath Street, Suite 260, 93003-7778 1521 West Cameron Avenue, Suite 300, 91790-2738 (PO Box 1500, 91793-1500)

661 310 760 707 559 949 562 510 760 530 951 916 831 619 415 408 760 707 707 818 805 626

395-2880 342-1000 352-3431 576-2100 440-5330 440-3473 466-1694 622-4100 770-4828 224-4729 680-6400 227-6700 443-3003 525-4526 356-6600 277-1231 510-5850 576-2100 428-2041 904-2300 677-2700 480-7200

OUT-OF-STATE FIELD OFFICES

Chicago, Illinois Houston, Texas New York, N.Y. Sacramento

120 N. La Salle, Suite 1600, 60602-2412 1155 Dairy Ashford, Suite 550, 77079-3007 485 Lexington Avenue, Suite 400, 10017-2600 3321 Power Inn Road, Suite 130, 95826-3893 (PO Box 188268, 95818-8268)

312 281 212 916

201-5300 531-3450 697-4680 227-6600

FOR MORE INFORMATION

Call 800-400-7115, TDD/TTY 800-735-2929 If you are unable to resolve a problem through normal channels, we encourage you to contact the Taxpayers' Rights Advocate Office for help at 888-324-2798 or 916-324-2798. * Limited services are available in Eureka. See www.boe.ca.gov/info/eurekaoffice.htm or call the number listed above (Santa Rosa field office).

Addresses and telephone numbers are current as of May 2009, but are subject to change. We recommend you call the field office before visiting. Unless otherwise noted all offices are open from 8 a.m. to 5 p.m. Monday-Friday, excluding state holidays.
BOE-8-B REV. 6 (5-09)