The Statewide Compliance and Outreach Program (SCOP) focuses on educating businesses, as well as identifying and registering businesses who are actively selling or leasing tangible personal property in California without a seller's permit. SCOP also advises on other State tax and fee permits and licenses a business may need to obtain. In general, the purpose of SCOP is to:
- Educate business owners regarding their tax responsibilities,
- Advise business owners when they need a seller's permit,
- Explain to owners how to report and remit their taxes and fees due,
- Verify and update CDTFA account information,
- Review business operations compared to sales and use tax returns filed to provide guidance on proper reporting, and
- Provide business owners the opportunity to ask questions.
SCOP will monitor the ongoing compliance of newly registered businesses, reduce the number of businesses operating without a valid seller's permit, and enhance the awareness of businesses on the consequences of tax evasion.
SCOP teams located throughout the state will conduct door-to-door visits to all non-residential businesses based on zip code. At each visit, SCOP specialists will:
- Identify themselves and show identification,
- Verify the need for and existence of a seller's permit and other required fee permits and licenses,
- Review license/permit to verify that it is updated with the correct information,
- Determine if the business is reporting its sales and use taxes properly,
- Provide information and assistance to the business owner on sales and use tax reporting responsibilities, and
- Answer owner's questions.
If the SCOP specialists find that a business is reporting its taxes incorrectly, they will advise the business to file amended returns or if the business has overpaid taxes, to file a claim for refund. In some instances, the business may be referred for an audit.
Please note: The filing of an amended return does not prevent further CDTFA activity, such as an audit or refund, for the same period(s) in question.