Restructuring of the California State Board of Equalization

The California State Board of Equalization (BOE) is being massively restructured.

The source of the restructuring was the passing of the Taxpayer and Transparency and Fairness Act of 2017 (AB 102). 

As a result of this restructuring three separate taxing authorities were created. A large aspect of the BOE prior to the restructuring was to administer and collect Sales and Use Tax. Although the BOE will still remain, Sales and Use Tax will be administered under the California Department of Tax and Fee Administration (CDTFA).

Another noteworthy change will include how appeals will be handled. Prior to the restructuring, the State Board included 5 members who would hear cases. Now, the Office of Tax Appeals will be hearing appeals. The appellate panel includes three administrative law judges who are separate and independent from the CDFTA.

The Office of Tax Appeals will be established on January 1st, 2018.  

​A link to the CDTFA is included below. 

CDFTA