Statewide Compliance & Outreach Program
Our Statewide Compliance and Outreach Program (SCOP) focuses on educating businesses, as well as identifying and registering those who are actively selling or leasing tangible personal property (items) in California without a seller's permit. SCOP team members also advise 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 business owners how to report and remit their taxes and fees due,
- Verify and update CDTFA account information,
- Review business operations and compare them to the sales and use tax returns filed to provide guidance on proper reporting, and
- Provide business owners the opportunity to ask questions.
SCOP will assist 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.
Our SCOP teams are located throughout the state and our SCOP representatives review and analyze businesses and their operations. When necessary, they contact businesses over the phone, by email or, in some cases, conduct in-person visits to a place of business. SCOP representatives will not make in-person visits to businesses operating out of a residence but may still review the account and contact the business owner.
When contacting a business, SCOP representatives will:
- Identify themselves and show identification (if the contact is in-person),
- Answer business owner's questions,
- Verify the need for and existence of a seller's permit and other required fee permits and licenses,
- Review license(s) and permit(s) to verify that they are updated with the correct information,
- Determine if the business is reporting its sales and use taxes properly, and
- Provide information and assistance to the business owner on sales and use tax reporting responsibilities.
If the SCOP representative finds that a business is reporting sales and use taxes or fees incorrectly, they will advise filing amended returns. If the business has overpaid taxes, they will advise the business owner 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.
SCOP is intended to:
- Make sure you have the state tax and fee permits and licenses you need,
- Make sure that our records on your business are updated and correct,
- Allow you to meet a representative who can provide more information and answer your questions, and
- Make sure you understand your reporting requirements so that you can report accurately.
SCOP estimates that two percent of California businesses are operating without the appropriate permits or licenses. These unregistered businesses have an unfair business advantage over those businesses that are properly registered and reporting their taxes and fees. SCOP is part of a statewide effort to educate business owners, increase tax compliance and help make our tax system fair. The permit and license verification are not intended to replace audits or other tax compliance or enforcement activity.
The permits and licenses you need depend on your type of business. Some businesses require only a seller's permit, while others also need to register for other state tax and fee programs. For example, cigarette retailers are required to hold a seller's permit as well as a special license to sell cigarettes or other tobacco products. The SCOP representative will assist you in identifying permits you need.
For a full list of CDTFA-administered programs and to see what permits or licenses may be required, please go to the Register for a Permit, License, or Account page.
If your business sells or leases tangible personal property in California and does not hold a seller's permit, we will instruct you to electronically register. The representative will provide publication 439, Online Services, which contains additional information about electronically registering for a seller's permit.
For further information on obtaining a seller's permit, please see our Frequently Asked Questions on Obtaining a Seller's Permit.
SCOP representatives are regularly contacting businesses by phone, email, and, in some cases, conducting in-person visits throughout California. If you have been contacted or visited by a SCOP representative and would like to verify the visit, please contact your local CDTFA SCOP office.
When contacting a business, SCOP representatives will:
- Identify themselves and show identification (if the contact is in-person),
- Answer questions that you may have,
- Verify the existence of a seller's permit, fee permits and other business licenses/permits that may be required, including a city or county business license, if appropriate,
- Review your license/permit to verify that it is updated with the correct information,
- Provide guidance on reporting your sales and use taxes properly, and
- Provide information and assistance on your sales and use tax responsibilities.
If your business is required to hold a seller's permit and you are operating without one, the SCOP representative will instruct you to electronically register by visiting our Online Registration page and clicking on Sign Up Now. They may also refer you to publication 439, Online Services, to assist you with online registration.
If you hold a valid seller's permit, but it appears you may be reporting incorrectly, the SCOP representative may ask you to file an amended return(s) or may contact you at a later time to obtain additional information. They can also provide you with guidance for proper reporting. If you have overpaid your taxes, they will tell you how to file a claim for refund.
If applicable, a SCOP representative will follow-up at a later date to make sure that your registration, amended return(s), and/or claim for refund requirements are fulfilled.
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.
You are required to obtain a seller's permit if you are considered engaged in business in California where you sell or lease tangible personal property. If you do not obtain a permit and file back-due returns, an estimated billing may be issued based upon the information gathered by the SCOP representative during their review of your business. You will be charged a 10 percent penalty on the taxes due for failing to file a return by its due date. You could also be charged an additional 50 percent penalty if it is determined that you knowingly failed to obtain a permit to evade tax. For more information, please see publication 75, Interest, Penalties, and Collection Cost Recovery Fee. In addition to any penalties, you may also receive a misdemeanor citation for operating without a seller's permit or with a revoked permit under section 6071 of the Revenue and Taxation Code.
If you are advised to file amended return(s) and do not file the amended return(s) within the time period specified, an estimated billing may be issued based upon the information gathered by the SCOP representative during their review of your business, or your business may be referred for an audit.
If you do file an amended return as advised, please be aware that further CDTFA activity, such as an audit or refund, for the same period(s) may still take place.
If you believe your original sales and use tax returns were filed correctly, or if you have any questions regarding the request to file amended returns, you should contact your local CDTFA SCOP office.
You have specific legal rights as a California taxpayer. We must honor and uphold them each time we interact with you. As explained in publication 70, Understanding Your Rights as a California Taxpayer, you have the right to:
- Courteous and prompt service,
- Fair treatment,
- Information and assistance
Can I file a complaint if I have concerns about the SCOP contact or the SCOP representative's behavior?
If you believe a SCOP representative was unprofessional or violated your rights, you may file a complaint by calling or writing your local CDTFA SCOP office. Be sure to explain how the SCOP representative was unprofessional or violated your rights during their contact or visit to your business. Your complaint will be handled by a supervisor or manager, who will contact you to address your concerns. If you are not able to resolve a problem through normal channels, you may contact the CDTFA's Taxpayers' Rights Advocate Office.
Our teams are located throughout the State and are available to answer your questions regarding the Statewide Compliance and Outreach Program (SCOP).SCOP Team Area Map
Team 1 – Oakland Office
1515 Clay Street, Suite 303, Oakland, CA 94612-1432
1-510-906-1581 • FAX 1-510-622-4060
Counties of Contra Costa, Del Norte, Humboldt, Lake, Marin, Mendocino, Napa, San Francisco, and Sonoma; part of Alameda County: Cities of Alameda, Albany, Berkeley, Castro Valley, Dublin, Emeryville, Hayward, Livermore, Oakland, Piedmont, Pleasanton, San Leandro, and Union City; part of San Mateo County: Cities of Brisbane, Colma, Daly City, San Bruno, Pacifica, and South San Francisco; and part of Solano County: Cities of Benicia, Fairfield, Suisun, and Vallejo.
Team 2 – Sacramento Office
3321 Power Inn Road, Suite 210, Sacramento, CA 95826-3889
1-916-309-0823 • FAX 1-916-227-6746
Counties of Alpine, Amador, Butte, Calaveras, Colusa, El Dorado, Glenn, Lassen, Modoc, Nevada, Placer, Plumas, Sacramento, San Joaquin, Shasta, Sierra, Siskiyou, Stanislaus, Sutter, Tehama, Trinity, Yolo, and Yuba; part of Mono County: City of Topaz; and part of Solano County: Cities of Dixon, Rio Vista, Vacaville, and Winters.
Team 3 – San Jose Office
250 South Second Street, San Jose, CA 95113-2706
1-408-938-7776 • FAX 1-408-277-8233
Counties of Monterey, San Benito, San Luis Obispo, Santa Clara, and Santa Cruz; part of Alameda County: Cities of Fremont, Livermore, Newark, Pleasanton, and Sunol; part of San Mateo County: Cities of Atherton, Belmont, Burlingame, East Palo Alto, El Granada, Foster City, Half Moon Bay, Hillsborough, Loma Mar, Menlo Park, Millbrae, Montara, Moss Beach, Palo Alto, Pescadero, Portola Valley, Redwood City, San Carlos, San Gregorio, San Mateo, and Woodside.
Team 4 – Glendale Office
505 N. Brand Blvd., Suite 700, Glendale, CA 91203-3946
1-818-543-4954 • FAX 1-818-551-2948
Part of Los Angeles County: Cities of Azusa, Agoura Hills, Alhambra, Altadena, Arcadia, Baldwin Park, Beverly Hills, Bradbury, Burbank, Calabasas, Canoga Park, Chatsworth, Claremont, Covina, Duarte, El Monte, Encino, Glendale, Glendora, La Canada Flintridge, La Verne, Los Angeles (Zip Codes) 90004, 90005, 90006, 90010, 90012, 90013, 90014, 90015, 90017, 90019, 90020, 90021, 90023, 90024, 90025, 90026, 90027, 90028, 90029, 90031, 90032, 90033, 90034, 90035, 90036, 90038, 90039, 90041, 90042, 90046, 90048, 90049, 90057, 90063, 90064, 90065, 90067, 90068, 90071, 90077, 90079, Malibu, Monrovia, Montrose, Monterey Park, Mount Wilson, North Hills, North Hollywood, Northridge, Pacific Palisades, Pacoima, Panorama City, Pasadena, Pomona, Rosemead, San Dimas, San Gabriel, San Marino, Santa Monica, Sherman Oaks, Sierra Madre, South El Monte, South Pasadena, Studio City, Sun Valley, Sunland, Tarzana, Temple City, Topanga, Tujunga, Universal City, Valley Village, Van Nuys, Verdugo City, West Hollywood, Winnetka, and Woodland Hills.
Team 5 – Cerritos Office
12750 Center Court Drive South, Suite 400, Cerritos, CA 90703-8594
1-562-356-1102 • FAX 1-562-402-8503
Part of Los Angeles County: Cities of Artesia, Avalon, Bellflower, Bell Gardens, Carson, Cerritos, City of Commerce, City of Industry, Compton, Cudahy, Culver City, Diamond Bar, Downey, East Rancho Dominguez, El Segundo, Gardena, Hacienda Heights, Harbor City, Hawaiian Gardens, Hawthorne, Hermosa Beach, Huntington Park, Inglewood, La Habra Heights, La Mirada, La Puente, Lakewood, Lawndale, Lomita, Long Beach, Los Angeles (Zip Codes) 90001, 90002, 90003, 90007, 90008, 90011, 90016, 90018, 90022, 90037, 90043, 90044, 90045, 90047, 90056, 90058, 90059, 90061, 90062, 90066, 90089, Los Nietos, Lynwood, Manhattan Beach, Marina del Rey, Maywood, Montebello, Norwalk, Palos Verdes Estates, Paramount, Pico Rivera, Playa del Rey, Playa Vista, Rancho Dominguez, Rancho Palos Verdes, Redondo Beach, Rowland Heights, San Pedro, Santa Fe Springs, Signal Hill, South Gate, Torrance, Venice, Walnut, West Covina, Whittier, and Wilmington. Part of Orange County: Cities of Brea, Buena Park, Cypress, Fullerton, La Habra, La Palma, Los Alamitos, Placentia, Seal Beach, and Yorba Linda.
Team 6 – Irvine Office
16715 Von Karman Avenue Suite 200, Irvine, CA 92606-2414
1-949-224-3212 • FAX 1-949-724-2923
Part of Orange County: Aliso Viejo, Anaheim, Capistrano Beach, Corona Del Mar, Costa Mesa, Dana Point, Foothill Ranch, Fountain Valley, Garden Grove, Huntington Beach, Irvine, Ladera Ranch, Laguna Beach, Laguna Hills, Laguna Niguel, Laguna Woods, Lake Forest, Midway City, Mission Viejo, Newport Beach, Newport Coast, Orange, Rancho Santa Margarita, San Clemente, San Juan Capistrano, Santa Ana, Silverado, Stanton, Sunset Beach, Surfside, Trabaco Canyon, Tustin, Villa Park, and Westminster.
Team 7 – Riverside Office
3737 Main Street, Suite 1000, Riverside, CA 92501-3395
1-951-880-2187 • FAX 1-951-680-6798
County of Riverside and part of San Bernardino County.
Team 8 – Santa Clarita Office
25360 Magic Mountain Parkway, Suite 330, Santa Clarita, CA 91355-6065
1-661-222-6153 • FAX 1-661-286-1385
Counties of Fresno, Inyo, Kern, Kings, Madera, Mariposa, Merced, Mono (except Topaz), Santa Barbara, Tuolumne, Tulare and Ventura; part of Los Angeles County: Cities of Acton, Canoga Park, Canyon Country, Castaic, Chatsworth, Granada Hills, Lake Hughes, Lake Los Angeles, Lancaster, Littlerock, Llano, Mission Hills, Newhall, Oak Park, Palmdale, Pearblossom, Porter Ranch, San Fernando, Santa Clarita, Stevenson Ranch, Thousand Oaks, Valencia, Valyermo, West Hills, and Westlake Village; and part of San Bernardino County: City of Trona.
Team 9 – San Diego Office
15015 Avenue of Science, Suite 200, San Diego, CA 92128-3434
1-858-385-4715 • FAX 1-858-675-4100
Counties of Imperial and San Diego.
SCOP Publications and Additional Resources
- Publication 17, Appeals Procedures Sales and Use Taxes and Special Taxes (Español)
- Publication 44, Districts Taxes (Sales and Use Taxes) (Español)
- Publication 54, Collection Procedures (Español)
- Publication 70, Understanding Your Rights as a California Taxpayer (中文) (한국어) (Español) (Tiếng Việt)
- Publication 73, Your California Seller's Permit (Español)
- Publication 75, Interest, Penalties, and Collection Cost Recovery Fee
- Publication 103, Sales for Resale (Español)
- Publication 110, California Use Tax Basics (Español)
- Publication 123, California Businesses: How to Identify California Use Tax Due (Español)
- Publication 164, Statewide Compliance and Outreach Program (Հայերէն) (中文) (한국어) (Español) (Tiếng Việt)
- Publication 165, Statewide Compliance and Outreach Program
- Publication 439, Online Services (Español)
- Industry & Tax and Fee Guides
- Other Forms & Publications