Tax Guide for Distillers and Distributors of Distilled Spirits

California has a growing number of distilleries and increasing sales of distilled spirits. We recognize that understanding and dealing with tax issues related to your industry can be time-consuming and complicated. We want to help you get the information you need, so you can spend more time focusing on your business.

This guide provides distillers and distributors of distilled spirits with clear, practical information about their sales, use, and alcoholic beverage tax responsibilities in California. It explains registrations, licensing, filing obligations, exemptions, and reporting requirements to help businesses stay compliant. Businesses can use this resource to navigate tax laws more efficiently and access helpful links, forms, and support services we offer.*

* Portions of this text were generated with the assistance of AI technology and reviewed by CDTFA team members for accuracy.

How to Use This Guide

Each section of this guide contains information important to your business.

The Getting Started section provides key resources related to registration, filing returns, account maintenance, required licenses, and other important topics.

The Ingredients section provides guidance on how tax applies to purchases of many commonly ingredients used by distilleries.

The Industry Topics section covers many topics in an at-a-glance format which can be expanded to show more extensive information.

Lastly, the Resources section provides links to web based seminars, forms and publications, statutory and regulatory information, and access to live help from our customer service representatives.

Get It in Writing

The information included in this guide is general in nature and is not intended to replace any law or regulation. Tax and fee laws can be complex. If you have specific questions about the information in this guide, we recommend that you get answers from us in writing. This enables us to give you the best advice and may help protect you from owing tax, penalties, and interest in case we give you incorrect information.

To request written advice, please complete and submit the General, Non-Confidential Tax Questions Form online. For more details on how to request written advice, see CDTFA-8, Get it in Writing!

If You Need Help

If at any time you need assistance with topics included in this guide or with topics not included, contact us by telephone or email. Contact information and hours of operation are available in the Resources section.

If you have suggestions for improving this guide, please contact us via email.