The California Board of Equalization has released revised instructions and a new form, explaining how taxpayers can request special reporting periods for sales and use tax. The Board has generally required businesses to file their sales and use tax returns for regular calendar periods. However, if a business has established accounting periods that do not correspond to regular calendar periods, the Board may now be able to customize the tax reporting periods to better suit the business’s accounting practices. Businesses need to complete the BOE-715 form, Request for Special Reporting Periods, or can provide a schedule with account number indicating the exact periods that are to be reported on each return for the next two years to be eligible for the special reporting periods for sales and use tax. Additional rules and regulations do apply. (BOE-715 REV. 2, California Board of Equalization, December 6, 2006)