Tax Guide for Distillers and Distributors of Distilled Spirits
Getting Started

If you operate a distillery and manufacture spirits for sale, you must register for a seller's permit and file sales and use tax returns with the California Department of Tax and Fee Administration (CDTFA).

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 of which alcoholic beverage tax account type you are required to register for with us.

  • Brandy Manufacturer (Type 03)—This license authorizes the holder to manufacture only brandy and not other distilled spirits. Brandy is made by the distillation of 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 functions include packaging, bottling, rectifying, and flavoring.
  • Distilled Spirits Manufacturer's Agent (Type 05)—This license authorizes the holder to possess, export, or 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, and the packaging and the sale or delivery thereof.
  • 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 and, whether rectified by the licensee or another person, to package, label, export, and sell the products to persons holding licenses authorizing the sale of distilled spirits.
  • Brandy Importer (Type 11)—This license authorizes the holder to import brandy and is only issued to a person who holds another type of license permitting the sale of brandy for resale. Brandy is included in the definition of distilled spirits.
  • Distilled Spirits Importer (Type 12)—This license authorizes the holder to import and export distilled spirits and is only issued to a person who holds another type of non-retail distilled spirits license. This license has no sale privileges and permits the holder to import and export alcoholic beverages, and to transfer the beverages to the holder 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 the account of another licensee, including storage in a United States customs bonded warehouse, a United States internal revenue bonded warehouse, and a United States 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 a person whose place of business is outside of California, in regard to the importing of alcoholic beverages into California, in United States internal revenue bond, or in United States customs bond.
  • Distilled Spirits Wholesaler (Type 18)—This license authorizes the holder to sell distilled spirits to other licensees for the purpose of 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 and allows the exportation of such brandy by or for a winery whose wine the wholesaler handles.
  • On-Sale General for Train (Type 53)—This license authorizes the holder, who is a common carrier, to sell distilled spirits to train passengers.
  • On-Sale General for Boat (Type 54)—This license authorizes the holder, who is a common carrier, to sell alcoholic beverages to boat passengers.
  • On-Sale General for Airplane (Type 55)—This license authorizes the holder, who is a common carrier, to sell distilled spirits to airplane passengers.
  • 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 on the premises in a bona fide eating place, which is located on the licensed premises.

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, which, 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. The service is easy, fast, and free!
Online Payment Options—Make payments online for tax and fee programs.

Equipment Exemption

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

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

Alcoholic Beverage Tax Returns and Reports

Alcoholic beverage tax account holders are required to 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 following the period covered by the tax return, schedules, or reports. 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 returns, schedules, or report instructions for filing requirements.

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 are eligible to 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. To obtain these Excel templates, please see the Online Filing tab in our Tax Guide for Alcoholic Beverage. You will be able to attach (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 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 (CRS:711) and select the option for Special Taxes and Fees, or send a message through our website using our General, Non-Confidential Tax Questions Form.