"Hey, That's My Money!" We are talking about your sales and use taxes that you pay every time you walk into a retail store and make a purchase. Would you like to know more of what goes on behind the scenes with these businesses? Have you ever thought of opening your own retail business? Do you know what the Board of Equalization does? If taxes peak your interest then you won't want to miss this opportunity. The Board of Equalization (Board) is composed of five members, four of whom are elected directly from districts within the State. The fifth Member, the State Controller, is elected at large and serves in an ex officio capacity. The Board is responsible for the administration of more than 30 taxes and fees, including those levied on sales, use, property, timber, private railroad, fuel, excise and the environment. The Board is the only elected tax board in the United States .

RESPONSIBILITIES:

Students participating in the Y&G BOE program will administrate the Sales and Use Tax statutes and regulations. They will conduct hearings and make decisions on taxpayers' requests to have their assessed taxes changed; grant or deny refund claims of taxes; and review and vote on staff recommendations to publish regulations. At its first meeting of the year, the Board will select a Chair and Vice Chair to serve for the year. The Chair conducts the Board meeting.

Positions available are the four Members, the State Controller, Chief of Board Proceedings, the Board's Legal Representative, appeals attorneys, taxpayers, taxpayers' representatives, witnesses, and interested parties.

Each of the participants will become familiar with the Board's Rules of Practice and the Revenue and Taxation Code pertinent to the case you will represent.

Appeals attorneys, taxpayer, and taxpayers' representative will be able to present convincing arguments for their particular case founded in the sales and use tax law and prior case decisions. A taxpayer can represent themselves or have a representative present. Witnesses are permitted to give testimony. The hearings are normally allotted 35 minutes: 10 for the taxpayer, 10 for the Board staff, 5 for rebuttal and 10 for the Board Members to discuss and make a decision.

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