Resources for Distillers and Distributors of Distilled Spirits

Need to know more? Follow the links below for more information about the topics covered in this guide, as well as other information you might find helpful:

Tax Guides

Laws and Regulations

NAICS—North American Industry Classification System

The Census Bureau is the official US Government Authority that manages the NAICS Coding System. Go to the 2012 NAICS search tool to determine your NAICS code.

Returns, Reports, and Forms

Partial Exemption Certificates


Other Helpful Resources

  • CDTFA Online Services—Learn about the online services CDTFA offers.
  • Verify a Permit, License, or Account—You can use this to verify a seller's permit, Cigarette and Tobacco product retailer license, eWaste account, or Underground Storage Tank Maintenance Fee account.
  • Sign Up for CDTFA Updates—Subscribe to our email lists and receive the latest news, newsletters, tax and fee updates, public meeting agendas, and other announcements.
  • Videos and How-To Guides—These resources will help you avoid common mistakes, file your tax returns online, and more.
  • City and County Tax Rates—A listing of current and historical tax rates.
  • Find Your Tax Rate—You can look up the current sales and use tax rate for a specific address.
  • Tax and Fee Rates—You can look up current and past alcoholic beverage tax rates, as well as rates for other special taxes and fees administered by CDTFA.
  • Special Notices—CDTFA special notices are issued whenever there is a change in laws, tax rates, or CDTFA procedures.
  • Get It in Writing!—Our tax and fee laws can be complex, and you are encouraged to put your tax questions in writing.
  • Contact Us—A listing of CDTFA contacts for your questions and concerns.
  • CDTFA Offices—A comprehensive listing of all CDTFA offices and contact information.
  • Taxpayers' Rights Advocate (TRA)—The TRA Office helps taxpayers when they are unable to resolve a matter through normal channels, when they want information regarding procedures relating to a particular set of circumstances, or when there are apparent rights violations.
  • Department of Alcoholic Beverage Control (ABC)—Provides helpful information for businesses requiring ABC licenses.
  • Alcohol and Tobacco Tax and Trade Bureau (TTB)—Provides information and documents for distilled spirits producers, importers, exporters, and wholesalers regarding alcohol permitting, labeling, and marketing requirements.