Tag Archives: BOE

While I Was Out: The BOE Is In Deep Trouble

California has not one but three tax agencies. The Franchise Tax Board (FTB) administers income tax. The Employment Development Department (EDD) administers payroll taxes. And the Board of Equalization (BOE) administers sales tax (and a few other miscellaneous taxes and … Continue reading

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Board of Equalization Excoriated for Ignoring the Law and Binding Precedents

My thanks to Dan Walters of the Sacramento Bee for pointing out a California case where the California Board of Equalization (yet another California tax agency; this agency administers sales and use tax) was rightly excoriated. Dan Walters begins: However, … Continue reading

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Lawsuit Filed Over BOE’s Fixer-Upper

I’ve reported on California’s Board of Equalization headquarters building in Sacramento on two occasions. It seems some employees of the BOE aren’t happy at all, and have filed a lawsuit against the BOE alleging that the agency has known for … Continue reading

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An Update on the BOE’s Fixer-Upper

When I last wrote about the home of California’s Board of Equalization–one of two tax collecting agencies in California–I called it a fixer-upper. That might have been kind. It does have a good location (right in downtown Sacramento). It is … Continue reading

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Have I Got a Fixer-Upper for You

If you want to rent a building in Sacramento (California’s state capital), I have one that’s perfect…for your enemies, that is. It does have some advantages: It’s a 24-story building right in the heart of downtown Sacramento. It’s owned by … Continue reading

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FTB and BOE Release List of 500 Biggest Tax Delinquents

California’s Franchise Tax Board released its list of the 500 largest income tax delinquents on Tuesday. New to the list is a notation of whether or not the individuals have state licenses. I’m amazed at how many attorneys are on … Continue reading

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In the Battle Between the Board of Equalization and the Humble Taco Truck…

Entrepreneurs look for niches: Opportunities that aren’t being served well by current businesses. Enter the humble taco truck. These food kitchens on wheels tend to serve business workers looking for a quick and reasonably priced meal. I saw them daily … Continue reading

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BOE Updates Top 500 Sales & Use Tax Delinquents in California

A few years ago, the California Legislature passed a bill requiring the Board of Equalization (California’s sales tax agency) to publish a list of the top 500 deadbeats each quarter. That list has just been updated. On top of the … Continue reading

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FUBAR Squared

Last night I wrote about California’s messed up implementation of new Use Tax reporting requirements. I forgot the best (or worst) part of the fiasco. Let’s assume that instead of purchasing a book you bought a computer monitor and did … Continue reading

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The Use Tax Mess in California

I’ve often wondered, how do you make the Franchise Tax Board (California’s income tax agency) look good? Well, I and other California tax professionals have discovered the answer: Have the Board of Equalization implement a program that had such a … Continue reading

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