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.