Tax Guide for Distillers and Distributors of Distilled Spirits
Getting Started

If you operate a distillery and manufacture spirits for sale, you must register with us for a seller's permit and file sales and use tax returns.

In addition to a seller's permit, you must register for an alcoholic beverage tax account with us if you are required to obtain any of the following licenses issued by the Department of Alcoholic Beverage Control (ABC). After you apply with ABC, we will notify you which alcoholic beverage tax account type you must register for.

  • Brandy Manufacturer (Type 03)—This license authorizes the holder to manufacture only brandy and no other distilled spirits. Brandy is made by distilling wine or fermented fruit.
  • Distilled Spirits Manufacturer (Type 04)—This license authorizes the holder to manufacture distilled spirits from naturally fermented materials or in any other manner. In addition to production, the licensee may package, bottle, rectify, and flavor specified alcoholic beverages.
  • Distilled Spirits Manufacturer's Agent (Type 05)—This license authorizes the holder to possess, export, cut, blend, mix, flavor, and color distilled spirits for their own account or for the account of another manufacturer, manufacturer's agent, rectifier, or wholesaler. The holder may also package, sell, or deliver those distilled spirits.
  • Rectifier (Type 07)—This license authorizes the holder to cut, blend, rectify, mix, flavor, and color distilled spirits and wine upon which excise tax has been paid. Also, whether rectified by the licensee or another person, the holder may package, label, export, and sell the products to persons that hold licenses authorizing distilled spirits sales.
  • Brandy Importer (Type 11)—This license authorizes the holder to import brandy. It is only issued to a person that holds another type of license permitting the sale of brandy for resale. Brandy is a distilled spirit.
  • Distilled Spirits Importer (Type 12)—This license authorizes the holder to import and export distilled spirits. It is only issued to a person that holds another type of non-retail distilled spirits license. This license has no sale privileges. It only permits the holder to import and export alcoholic beverages and to transfer the beverages to itself under another license.
  • Distilled Spirits Importer's General (Type 13)—This license authorizes the holder to import distilled spirits and to sell distilled spirits to distilled spirits manufacturers, distilled spirits manufacturers' agents, distilled spirits wholesalers, rectifiers, and distilled spirits general importers.
  • Public Warehouse (Type 14)—This license authorizes the storage of, but not the sale of, alcohol or alcoholic beverages for another licensee's account, including storage in a U.S. customs bonded warehouse, a U.S. internal revenue bonded warehouse, and a U.S. bonded wine cellar.
  • Customs Broker (Type 15)—This license authorizes the holder to act as an agent or broker for a person licensed as an importer for another person whose place of business is outside California, in regard to importing alcoholic beverages into California, in U.S. internal revenue bond, or in U.S. customs bond.
  • Distilled Spirits Wholesaler (Type 18)—This license authorizes the holder to sell distilled spirits to other licensees for resale.
  • Industrial Alcohol Dealer (Type 19)—This license authorizes the holder to sell alcohol for use in the trades, professions, and industries, but not for beverage use.
  • Distilled Spirits Rectifier's General (Type 24)—This license authorizes the holder to cut, blend, rectify, mix, flavor, and color distilled spirits and, whether so cut, blended, mixed, flavored, or colored by the licensee or any other person, to package, label, export, and sell the distilled spirits to distilled spirit manufacturers, distilled spirits manufacturers' agents, distilled spirits wholesalers, distilled spirits general importers, rectifiers, and distilled spirits general rectifiers. The license holder may not rectify wine or sell distilled spirits to retailers.
  • California Brandy Wholesaler (Type 25)—This license authorizes a beer and wine wholesaler to sell brandy to other licensees who are authorized to sell brandy. It also allows the wholesaler to export such brandy by or for wineries whose wine the wholesaler handles.
  • On-Sale General for Train (Type 53)—This license allows for the sale and service of beer, wine, and distilled spirits to passengers of a licensed train operating in this State.
  • On-Sale General for Boat (Type 54)—This license allows for the sale and service of beer, wine, and distilled spirits to passengers of a licensed boat.
  • On-Sale General for Airplane (Type 55)—This license allows for the sale and service of beer, wine, and distilled spirits to passengers of a licensed airline.
  • Craft Distiller (Type 74)—This license authorizes the holder to manufacture up to 150,000 gallons per fiscal year of distilled spirits, excluding brandy. In addition to other privileges, this licensee may sell distilled spirits to consumers for consumption in a bona fide eating place, on the licensed premises.
  • Craft Distillers Direct Shipper Permit (Type 94) — This license authorizes the craft distillers with a license type 74 and out-of-state craft distillers to sell distilled spirits to consumers.

For more information about alcoholic beverage licenses, please visit ABC's website.

Interstate Alcoholic Beverage Transporter's Permit

Before transporting shipments of alcoholic beverages into California, you must register with us and apply for an interstate alcoholic beverage transporter's permit if you are a:

  • Common carrier (including trucking company carriers and air carriers, but excluding railroad and steamship companies)
  • Out-of-state beer manufacturer or producer

The permit, once issued, is valid until revoked by us.

Registration

Online Registration—Register with us for your seller's permit or add a business location to an existing account.

Sales and Use Tax Returns

Tax Return Filing Deadlines—Find your filing due dates.
File a Tax Return Online—File online with us.
Online Payment Options—Make payments online for tax and fee programs.

Equipment Exemption

Certain equipment purchases and leases by distilleries may be partially exempt from sales and use tax. To see if your purchases qualify, see our Tax Guide for Manufacturing and Research & Development Equipment Exemption.

Certain farm equipment and machinery purchases by qualified persons engaged in agricultural activity may be partially exempt from sales and use tax. To see if your purchases qualify, see our Tax Guide for Agricultural Industry.

Alcoholic Beverage Tax Returns and Reports

Alcoholic beverage tax account holders must file the applicable alcoholic beverage tax returns, supplemental schedules, and reports in addition to their sales and use tax returns. In general, most alcoholic beverage tax returns, schedules, or reports are due on or before the 15th of the month after the period covered by the tax return, schedule, or report. For example, the return for January is due on or before February 15. However, some returns, schedules, or reports, (such as the Common Carriers Tax Return), have different filing requirements. Be sure to follow the instructions for filing requirements.

Notes

  1. At the time of publication this license was available only for the 2026 calendar year.

You must file a return, schedule, or report even if you do not owe tax or have no activity for the reporting period. Tax returns filed after the due date are subject to a late penalty regardless of whether any tax is due. The penalty for filing a late alcoholic beverage return is 10 percent of the tax due or $50, whichever is greater.

All alcoholic beverage tax returns must be filed online, and supplemental schedules and reports may be filed online. We have Microsoft Excel templates to help you file your alcoholic beverage supplemental schedules and reports using our Online Services system. To obtain these templates, see the online filing tab in our Tax Guide for Alcoholic Beverage. You will be able to upload the completed Excel file when you file your return or report online.

Distilled Spirits Forms:

Customs Brokers and Common Carriers Forms:

Notice of Business Change

Go to www.cdtfa.ca.gov and log in with your username and password to update your account information when you sell your business, close your business, or change your mailing address, email address, or telephone number. If you prefer, you may use the links below to obtain the forms needed to notify us of changes. It is important to notify us so we can ensure you receive timely information, email reminders to electronically file, and other important updates.

You may also contact our Customer Service Center at 1-800-400-7115 (TTY:711) and select the option for Special Taxes and Fees or send us a message through our website using our General, Non-Confidential Tax Questions Form.