Getting Started with Alcoholic Beverage Tax

Application of Tax

The alcoholic beverage tax is a per-gallon excise tax collected on the sale, distribution, or importation of alcoholic beverages in California. We collect the tax and administer the program in cooperation with the California State Board of Equalization.

Registration Requirements

In general, you must register with us if you are required to obtain one or more of the following licenses issued by the California Department of Alcoholic Beverage Control (ABC). After you apply with ABC, we will notify you of which CDTFA Alcoholic Beverage Tax Account type you are required to register for.

Beer Vendor (Certificate of Compliance Holder)
Craft Distiller
Customs Broker
Distilled Spirits Manufacturer's Agent
Importer (Beer and Wine; Beer and Wine Importer's General, Brandy, and Distilled Spirits)
Industrial Alcohol Dealer
Manufacturer (Beer, Small Beer, Brandy, and Distilled Spirits)
On-Sale General for Airplanes
On-Sale General for Boats
On-Sale General for Trains
Public Warehouse
Rectifier (Distilled Spirits, Wine)
Wholesaler (Distilled Spirits, Brandy)
Wine Blender
Wine Direct Shipper
Winegrower

Effective November 9, 2020, new public warehouse license holders (Type 14) must register with us for a public warehouse account.

In addition, all common carriers, except railroads and steamship companies, must also register with us in order to transport alcoholic beverages into California.

You must also register for a seller's permit and file sales and use tax returns with us. For more sales and use tax information, review the industry guides below that relate to the alcoholic beverage product you sell.

Registration

To register for your alcoholic beverage account, a seller's permit, any other permit, license (cigarette, tobacco, or fuel), or account with us, visit our online registration page.

If you have questions, please contact our Customer Service Center at 1-800-400-7115 (CRS:711), Monday through Friday, 7:30 a.m. to 5:00p.m. (Pacific time), except state holidays.

Updating Your Business Information

Go to www.cdtfa.ca.gov, log in with your username and password to update your account information including, but not limited to, selling your business, changing your mailing address, email address, or telephone number, or closing your business. You may also complete the CDTFA-345-SP, Notice of Business Change, Special Taxes and Fees Accounts, to notify us of any changes to your business. It is important to notify us so we can update our records to ensure you receive information, email reminders to electronically file, and other updates timely.

If you have questions, please contact our Customer Service Center at 1-800-400-7115 (CRS: 711) and select the option for Special Taxes and Fees, or send a message through our website at Email Your Tax Questions.

Tax Rates

Visit the Tax Rates page to view current and historical alcoholic beverage tax rates.

Filing Returns and Reports Online

File a Return Online

All alcoholic beverage tax returns must be filed online, and any supplemental schedules and reports may also be filed online. We have developed Microsoft Excel templates to help you file your alcoholic beverage supplemental schedules and reports using our online services system. For more information about online filing and to obtain these Excel templates, see our Online Filing page. You will be able to attach (upload) the completed Excel file when you file your return or report online.

You must file all applicable alcohol beverage tax returns, supplemental schedules, and reports for each reporting period even if you do not have any transactions to report, or if no tax is due.

Beer Manufacturer

Every licensed beer manufacturer is required to file a tax return and supplemental schedule (if applicable) on or before the 15^th of the month following the reporting period. For example, a return for January is due on or before February 15^th.

Beer Manufacturer Tax Return
- CDTFA-269-BM, Beer Imported into California Schedule

Disclosure of Beer Manufacturer Returns and Schedules Information

Beginning with January 2024 returns, any information contained in beer manufacturer returns and accompanying supplemental schedules must be made public upon request. This includes, but is not limited to, names, addresses, and reported amounts. For those taxpayers filing as natural persons (such as a sole proprietor, among others), your name and address will be redacted (Revenue and Taxation Code section 32457.2 [added by Stats. 2023, ch. 214]).

Taxpayers may elect to prohibit the public disclosure of their return and accompanying schedule information. Additional information and a checkbox allowing you to keep your return and schedule information confidential will be added to the beer manufacturer online return beginning with the January 2024 filing period. Taxpayers electing to keep their information confidential must use the checkbox to opt-out of public disclosure each time they file a beer manufacturer return. Specifically, please be aware that using the opt-out checkbox to prohibit public disclosure of one beer manufacturer return does not prohibit public disclosure of future beer manufacturer returns.

If you would like to make a request for the disclosable information contained in the beer manufacturer returns and accompanying schedules in accordance with the Revenue and Taxation Code section 32457.2, please contact the California State Board of Equalization (BOE).

Please submit your request to BOE’s Legal Department by email at BOEPRArequests@boe.ca.gov, or by mail at:

BOE Legal Department, MIC: 121
PO Box 942879
Sacramento, CA 94279-0121

Please include the following relevant information in your email request:

Period(s),
Account number(s),
Business name(s), or
Business address(es), among others.

Please note, taxpayers may elect to keep their tax return and accompanying schedule information confidential. As such, some information may not be available for disclosure.

Beer and Wine Importer

Every licensed beer and wine importer is required to file a tax return and supplemental schedule (if applicable) on or before the 15^th of the month following the reporting period. For example, a return for January is due on or before February 15^th.

Beer & Wine Importer Tax Return
- CDTFA-269-BW, Beer and Wine Imported into California Schedule

Winegrower, Wine Direct Shipper, and Wine Blender

Every licensed winegrower, wine direct shipper, or wine blender is required to file a tax return and supplemental schedule (if applicable) on or before the 15^th of the month following the reporting period. For example, a return for January is due on or before February 15^th.

Winegrower Tax Return
- CDTFA-269-WG, Wine Imported into California Schedule

Disclosure of Winegrower Returns and Schedules Information

Beginning with the January 2023 returns, California law requires any information contained in winegrower returns and an accompanying supplemental schedule to be made public upon request. This includes names, addresses, and reported amounts. For those taxpayers filing as natural persons (such as a sole proprietor or partnership), your name and address will be redacted (Revenue and Taxation Code, section 32457.1).

The law also provides that taxpayers may elect to prohibit the disclosure of their return and accompanying schedule information. Additional information and a checkbox allowing you to keep your return and schedule information confidential will be added to the winegrower online return beginning with the January 2023 filing period. Taxpayers electing to keep their information confidential must use the checkbox on each winegrower return filed to prevent disclosure.

If you would like to make a request for the disclosable information contained in the winegrower returns and accompanying schedules in accordance with Revenue and Taxation Code section 32457.1, please contact the California State Board of Equalization (BOE).

Please submit your request to BOE's Legal Department by email at BOEPRArequests@boe.ca.gov, or by mail at:

BOE Legal Department, MIC: 121
PO Box 942879
Sacramento, CA 94279-0121

Please include the following relevant information in your email request:

Period(s),
Account number(s),
Business name(s), or
Business address(es), among others.

Please note, some taxpayers may elect to keep their tax return and accompanying schedule information confidential. As such, some information may not be available for disclosure.

Distilled Spirits Manufacturer/Importer

Every distilled spirits manufacturer/importer is required to file a tax return and supplemental schedules (if applicable) on or before the 15^th of the month following the reporting period. For example, a return for January is due on or before February 15^th.

Distilled Spirits Tax Return
- CDTFA-240-DS, Distilled Spirits Transaction Schedules include:
  - 240-A, Distilled Spirits Received From Own Bottling Department
  - 241-A, Distilled Spirits Purchased or Received from Other Licensed Distilled Spirits Manufacturers/Importers in California
  - 242-A, Distilled Spirits Imported into California
  - 243-B, Claim for Distilled Spirits Excise Tax Exemption on Sale or Delivery to Other Licensed Distilled Spirits Manufacturers/Importers in California
  - 244-B, Claim for Excise Tax Exemption on Distilled Spirits Exported or Sold to Common Carriers and/or Armed Forces Instrumentalities

Distilled Spirits Common Carrier

Each common carrier engaged in interstate or foreign passenger service making sales of distilled spirits in California and every person licensed to sell distilled spirits aboard such a carrier, is required to file a tax return on or before the first day of the second month following the reporting period. For example, a return for January is due on or before March 1^st.

Common Carriers Tax Return

Alcoholic Beverage Common Carrier

On or before the 15^th of each month, common carriers and holders of interstate alcoholic beverage transporters' permits transporting alcoholic beverages into California are required to file a report of all deliveries of alcoholic beverages to California licensed importers or customs brokers made during the preceding calendar month. For example, a report for all deliveries of alcoholic beverages made during January is due on or before February 15^th.

CDTFA-217, Common Carrier's Report of Delivery

Out-of-State Beer Vendor

Out-of-state vendors making shipments of beer into California required to hold a Certificate of Compliance issued by the California Department of Alcoholic Beverage Control (ABC) and file a report on or before the 10^th of each month following the reporting period, reporting all shipments of beer into California during the preceding calendar month. For example, a report for all shipments of beer into California during January is due on or before February 10^th.

CDTFA-1056, Vendor's Report of Beer Shipments into California

Alcoholic Beverage Customs Broker

Each customs broker of alcoholic beverages is required to file a report on or before the 15^th of each month following the reporting period of all transactions of alcoholic beverages into California during the preceding calendar month. For example, a report for all transactions of alcoholic beverages into California during January is due on or before February 15^th.

CDTFA-1096, Customs Broker's Report of Transactions

Public Warehouse License Holder

“Public warehouse” means any location licensed for the storage of, but not the sale of, alcohol or alcoholic beverages for the account of other licensees and includes United States custom bonded warehouses and United States internal revenue bonded warehouses when the bonded warehouses are used for storage of alcoholic beverages for the account of another licensee (Business and Professions Code section 23036).

Every licensed public warehouse (Type 14) is required to complete and file a report on or before January 15^th and July 15^th of each year, reporting all distilled spirits held in storage, in bottled form, at the close of business on December 31^st and June 30^th, respectively. A report must be filed even if there is no activity to report.

CDTFA-506-PW, Public Warehouse Distilled Spirits Inventory Report

Payments

When filing online, you are able to file and pay your alcoholic beverage tax due in one transaction. You may also visit our website to conveniently make a payment or learn about our various payment options. Payments must be submitted by the due date to be considered timely.

Taxpayers with an estimated average monthly tax liability of $20,000 or more are required to pay amounts due by electronic funds transfer (EFT). We will notify you in writing if you are required to pay your taxes electronically using one of the available EFT payment options. If you are required to make your payments by EFT and you initiate your payment on the tax due date, you must complete your transaction by 3:00 p.m. Pacific time to ensure your funds are deposited into CDTFA's bank account by the next banking day.

Penalty and Interest

The following penalty charges may be assessed for filing a late return and/or late payment:

Late-file penalty – Fifty dollars ($50) if the tax return is not filed by the due date.
Late-pay penalty – Ten percent (10%) of the tax amount due if the tax is not paid by the due date.
Late-file and late-pay penalty – Ten percent (10%) or fifty dollars ($50), whichever is greater, if the tax return is not filed and paid by the due date.

Interest also applies to the late payments for each month or fraction of a month that the payment is late (Revenue and Taxation Code section 32252).