

Many of our customers have questions in regards to the proper sales tax and use tax laws as they apply to California businesses and organizations in the Southern California area. To help better understand these sales tax and use tax laws, we are providing the following links to the California Board of Equalization.
| California BOE Sales & Use Tax Website The general California BOE website for all sales tax publications. |
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| Tax Tips for Construction and Building Contractors (PDF) This publication is designed to help you understand California’s Sales and Use Tax Law as it applies to construction and building contractors. |
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| Resale Certificate Use Tips (PDF) Is your purchase for resale or is it taxable? Before you use a resale certificate, please remember these general sales tax rules... |
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Sales for Resale |
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| Sales to Purchasers From Mexico (PDF) This publication explains what you must do to document your claim that a sale to a Mexican purchaser is an exempt sale for export or a non taxable sale for resale. |
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| Sales to American Indians & Sales in Indian Country (PDF) A guide to the proper application of California’s Sales and Use Tax Law to transactions occurring in Indian country in California that involve both Indians and non-Indians. |