Laws, Regulations and Annotations
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Business Taxes Law Guide—Revision 2024
Alcoholic Beverage Tax Regulations
INDEX
A B C D E F I L N P R S T U W
A
Armed Forces
Sales to for Export, Evidence Required for Exemption … 2561
B
Beer
Allowable Losses and Allowances … 2551
Bottling, Record Requirement … 2512
Manufacturer
Beer, Imports, Reporting Requirement … 2538
Computation of Quantity Sold for Tax Reporting … 2536
Physical Inventory Requirement … 2530(b)
Reports … 2536
Uniform Packaging … 2536
Physical Inventory Requirement for Manufacturer … 2530(b)
Beer and Wine
Importers, Reporting Requirement … 2538
Imports, Record Requirement … 2513
Production, Record Requirement … 2512
Sales, Record Requirement … 2514
Spoiled, Tax Exemptions to Importers Under Certain Conditions … 2552
Bitters, Chinese Liquors, Etc., Bearing Federal Strip Stamps are Distilled Spirits … 2555
Bottled or Packaged Distilled Spirits Acquired in California, Record Requirement … 2505
Bottled or Packaged Distilled Spirits Imported, Record Requirement … 2506
C
Chinese Liquors, Bitters, Etc., Bearing Federal Strip Stamps are Distilled Spirits … 2555
Common Carrier Receipts for Shipments into California, Requirements … 2540
Common Carrier Tax Reports … 2541
Common Carriers and Interstate Transporters Must Report Deliveries into California … 2540
Consolidated Returns of Distilled Spirits Tax … 2509
Conversion of Liters to Gallons … 2544
Custom Broker, Reporting Requirements for Imports in Bond … 2543
D
Deliveries into California, Reports by Common Carriers and Interstate Tranporters … 2540
Definition of Terms
Unintentional Destruction of Distilled Spirits … 2550
Distilled Spirits Held in Storage in Bottled Form, Report by Licensed Public Warehouse … 2542
Distilled Spirits Include Bitters, Chinese Liquors, Etc., Bearing Federal Strip Stamps … 2555
Inventories, Semi-Annual Physical Required … 2530(a)
Invoices and Bottling or Packaged Records, Record Retention … 2508
Losses and Allowances … 2550
Produced, Bottled or Packaged Record Requirement … 2504
Sales in California in Interstate or Foreign Passenger Service, Common Carrier Tax Report … 2541
Sales to Common Carriers Engaged in Interstate or Foreign Passenger Service, Record Requirement … 2507(b)
Sold or Exported, Record Requirement … 2507
Tax, Prepayment of, Consolidated Returns … 2509
Tax Returns … 2535
Transfers to Licensee's Own California Branches, Record Requirement … 2507(a)
Unaccounted for Losses, Allowable Tolerance for … 2550
Unintentional Destruction, Definition and Proof of Loss … 2550
Distilled Spirits, Powdered … 2557
Donations and Samples Treated as Sales … 2560
E
Export
Exports and Sales for Export … 2561
Sales for, Invoices … 2525(d)
Fishing Boats and Freighters, When Use as Ships' Stores Taxable … 2561(b)
Wine and Sales of Wine to Common Carriers for Use Outside the State … 2537
Sales to Armed Forces for, Evidence Required for Exemption … 2561
Shipped by Purchaser's Vehicles, Identification Permit Required … 2561
Shipped by Purchaser's Vehicles, Sales for, Requirements to Support Exemption … 2561
Shipped by Sellers' Vehicles, Requirements to Support Exemption … 2561
Shipments Via Common Carrier … 2561
F
Federal Strip Stamps, Bitters, Chinese Liquors, Etc., Bearing Stamps are Distilled Spirits … 2555
Fishing Boats and Freighters, When Ships' Stores Taxable … 2561
Forms
240-A, Record of Bottling (Distilled Spirits) … 2504
241-A, Record of Purchases (Distilled Spirits) … 2505, 2509, 2535, 2560
242-A, Record of Imports (Distilled Spirits) … 2506, 2509, 2535, 2560
243-B, Record of Tax Exempt Sales (Distilled Spirits) … 2507, 2509, 2535
244-B, Record of Exports (Distilled Spirits) … 2507, 2535
259, Record of Exports (Beer and Wine) … 2536, 2537, 2538
269-A, Record of Imports (Beer and Wine) … 2538
I
Identification Permit Required for Exports Shipped by Purchaser's Vehicles … 2561
Imports
Beer and Wine, Record Requirement … 2513
Bottled or Packaged Distilled Spirits, Record Requirement … 2506
In Customs Bond, Reporting Requirements for Customs Brokers … 2543
Importer of Beer and Wine
Reporting Requirement … 2538
Sales to Common Carriers for Use Outside the State, Reporting Requirement … 2538
Tax Exemption for Spoiled Beer and Wine Under Certain Conditions … 2552
Innocent Spouse or Registered Domestic Partner Relief from Liability … 2571
Intent to Evade, Failure to Keep Records as Evidence of … 2500
Interstate or Foreign Passenger Service, Sales of Distilled Spirits, Report Requirements … 2541
Interstate Transporters and Common Carriers Must Report Deliveries into California … 2540
Inventory
Beer … 2530(b)
Distilled Spirits … 2530(a)
Supporting Records Requirement … 2530(d)
Wine … 2530(c)
Invoices, Contents … 2525
L
Losses and Allowances
Beer … 2551
Distilled Spirits … 2550
Unaccounted for, Allowable Tolerance … 2550
N
Negligence, Failure to Keep Records as Evidence of … 2500
P
Pool Shipments into California, Receipt Requirements … 2540
Powdered Distilled Spirits … 2557
Conversion of Weight to Volume … 2557(c)
Prepayment of Distilled Spirits Tax; Consolidated Returns … 2509
Public Warehouses, Reports of Distilled Spirits Held in Storage … 2542
R
Receipts, Common Carrier, for Shipments into California, Requirements … 2540
Records
Beer and Wine
Imports … 2513
Production … 2512
Sales … 2514
Beer Bottling … 2512
Bottled or Packaged Distilled Spirits Acquired in California … 2505
Bottled or Packaged Distilled Spirits Imported … 2506
Distilled Spirits Invoices and Bottling or Packaging Records, Retention … 2508
Distilled Spirits Produced, Packaged or Bottled … 2504
Distilled Spirits Sold or Exported … 2507
Failure to Keep as Evidence of Negligence or Intent to Evade … 2500
General … 2500
Powdered Distilled Spirits … 2557(b)
Prepayment of Distilled Spirits Tax; Consolidated Returns … 2509
Returned Sales of Distilled Spirits … 2507(a)
Sales of Distilled Spirits to Common Carriers Engaged in Interstate or Foreign Passenger Service … 2507(b)
Samples and Donations, Requirements … 2560
Transfers of Distilled Spirits to Licensee's Own Branches in California … 2507(a)
Wholesalers' Beer and Wine Purchases … 2512
Reports
Beer and Wine Importers … 2538
Beer Manufacturers … 2536
Customs Brokers, Reporting Requirements … 2543
Distilled Spirits … 2535
Deliveries Into California by Common Carriers and Interstate Transporters … 2540
Powdered Distilled Spirits … 2557(b)
Public Warehouses, Distilled Spirits … 2542
Wine Growers … 2537
Returned Sales of Distilled Spirits, Record Requirement … 2507(a)
S
Sales for Export by Armed Forces, Evidence Required for Exemption … 2561
Sales for Export, Shipments Via Common Carrier … 2561
Sales for Export Shipped by Purchaser's Vehicles, Requirements to Support Exemption … 2561
Sales for Non-Beverage Use, Invoices … 2525(c)
Sales Invoices, Contents of … 2525
Samples and Donations Treated as Sales … 2560
SBE Forms (See Forms)
Ships' Stores, Fishing Boats and Freighters, When Taxable … 2561
Spoiled Beer and Wine, Tax Exemption Allowed Importers Under Certain Conditions … 2552
T
Tax Reports by Common Carriers Engaged in Interstate or Foreign Passenger Service … 2541
Tax Returns
Beer and Wine Importers … 2538
Beer Manufacturers … 2536
Distilled Spirits … 2535
Wine Growers … 2537
U
Uniform Packaging of Beer … 2536
Unintentional Destruction of Distilled Spirits, Definition and Proof of Loss … 2550
W
Warehouses, Licensed Public, Reports of Distilled Spirits Held in Storage in Bottled Form … 2542
Wholesalers' Beer and Wine Purchases, Record Requirement … 2512
Wine, Exports of and Sales to Common Carriers for Use Outside the State, Reports … 2537
Wine Grower Importing Wine, Reporting Requirement … 2538
Wine Growers, Reports … 2537
Wine, Physical Inventories Requirement for Wine Growers … 2530(c)
Wine, Sales of in Internal Revenue Bond, Invoices … 2525(b)