There are several agencies in the State of California that administer a variety of taxes. While other state and local agencies may issue licenses and permits and assess fees or taxes, the following is a list of state agencies that can assist you in determining your tax obligations and provide you with information about tax reporting and taxpayer rights.
The California Franchise Tax Board administers personal and corporate income and franchise taxes for the State of California.
The Internal Revenue Service issues employer federal identification numbers and administers federal payroll and income taxes, including social security, Medicare, federal unemployment insurance and federal income tax withholding.
The California State Board of Equalization issues seller's permits and is responsible for the administration and collection of the state's sales and use, fuel, alcohol, tobacco, and other special taxes and fees. The California State Board of Equalization plays a significant role in California property tax assessment and administration. The BOE also acts as the appellate body for franchise and personal income tax appeals.
The California Employment Development Department issues employer account numbers (sometimes called state employer identification numbers, SEINs, state ID numbers, or reserve account numbers) and administers California's payroll taxes, including Unemployment Insurance, Employment Training Tax, State Disability Insurance, and California Personal Income Tax withholding.
