Verification

Important BOE General Message Appears Below
All Online Services will be unavailable from 9:00 p.m. to 11:00 p.m. Friday December 9, 2016, Pacific time, to perform maintenance.



Seller's Permit - Verification is available to help you determine if a seller's permit account number included on your customer's resale certificate is currently valid. As a seller, you are responsible for ensuring the resale certificate is properly completed. Please refer to Regulation 1668, Resale Certificates.

Prepaid Mobile Telephony Services (MTS) Account - Verification is available to help you determine if a Prepaid MTS Surcharge account number is currently valid.

Cigarette and Tobacco Products License - Verification is available to help you determine if a cigarette and tobacco product retailer's license is currently valid. For a list of current Licensed California Cigarette and Tobacco Products Distributors or Wholesalers, select one of the following Distributor or Wholesaler. As a Distributor, Wholesaler, or Retailer, you are responsible for ensuring the license is valid. A distributor or wholesaler may be engaged in the business of selling cigarettes and/or tobacco products. If you are uncertain of which type of product the distributor or wholesaler may be licensed to sell, please contact the Customer Service Center for more information. Click here to view a statewide map of all cigarette and tobacco products licensees.

Ewaste Account - Verification is available to help you determine if a vendor of covered electronic devices (CEDs) is registered to collect and remit the electronic waste recycling fee. Please refer to the Important Notice.

Underground Storage Tank Maintenance Fee Account - Verification is available to identify the owner of the underground storage tank. If the owner name on the validated account is different from the owner name in your records, please contact the Customer Service Center for more information.

Sales Tax Pre-Collection On Motor Vehicle Fuel Account - Verification is available to help you determine if a wholesaler or supplier of certain fuels has a valid Pre-collection of Sales Tax account. If you are a wholesaler or supplier of certain fuels you are required to collect a prepayment of a portion of the sales tax when you remove fuel at the terminal rack, enter the fuel into California, or sell the fuels at any point after removal from the terminal rack. If you are a retailer or other seller of fuel who has prepaid the sales tax to your suppliers, you can claim a credit for the prepaid tax you paid to your supplier when you file your sales and use tax returns. Please refer to Publication 82, Prepaid Sales Tax and Sales of Fuel.

Fuel Exemption Registration Account - Verification is available to help you determine if a Fuel Exemption account number is currently valid.

Scheduled Downtime
In order to perform basic maintenance on the BOE website, the system will be unavailable for Online Services access from Sunday at 7:00 p.m. to Monday at 5:00 a.m., Pacific Time.