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The Board of Equalization (BOE) administers California’s sales and use tax, property tax, and other special taxes and fees. The documents in this section outline how California’s sales and use tax law applies to various sectors of the graphic arts industry.
For example, Chapter 11 of the Audit Manual, which is used to train BOE auditors, discusses the application of sales and use tax to transactions by advertising agencies, graphic artists, printers, and related enterprises. It touches upon various types of transaction and gives examples (and sample invoices) on the application of tax to these sectors of the industry.