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Business Taxes Law Guide—Revision 2024
Alcoholic Beverage Tax Law
Business and Professions Code Provisions Relating To the Alcoholic Beverage Tax Law1
Division 9. Alcoholic Beverages
Chapter 1. General Provisions and Definitions2
Section 23004
23004. "Alcoholic beverage." "Alcoholic beverage" includes alcohol, spirits, liquor, wine, beer, and every liquid or solid containing alcohol, spirits, wine, or beer, and which contains one-half of 1 percent or more of alcohol by volume and which is fit for beverage purposes either alone or when diluted, mixed, or combined with other substances. "Alcoholic beverage" does not include "powdered alcohol," as defined in Section 23003.1.
History—Stats. 2016, Ch. 778 (SB 819), in effect January 1, 2017, added the last sentence.
Grain alcohol.—Grain alcohol imported in tank cars and unfit for beverage purposes until redistilled is not an alcoholic beverage within the meaning of this section. American Distilling Co. v. State Board of Equalization, 144 Cal.App.2d 457.
1 See Section 32002 of Revenue and Taxation Code in this volume.
2The provisions of this chapter, except as otherwise noted, were added by Stats. 1953, p. 954, in effect September 9, 1953.