The BOE has two voluntary disclosure programs that allow:

• California taxpayers to report California use tax on items that they purchased from out-of-state retailers without paying the California use tax (the In-state Voluntary Disclosure Program); and
• Out-of-state retailers to report California use tax on items that they sold to Californians without collecting the California use tax.
  (Publication 178, Voluntary Disclosure Program, updated December 2011)

This program is not offered to retailers that hold a sellers permit. For more information, and to see if a business qualifies, visit www.boe.ca.gov/sutax/isvdprog.htm.

The two programs provide:

• A shorter 3-year statute of limitations for the BOE to issue assessments or make audits, instead of 10 years;
• Participants may request a waiver of failure to file and pay penalties; and
• Participants may anonymously communicate with the BOE to determine whether their request will be accepted.