Tax Guide for Distillers and Distributors of Distilled Spirits
Resources

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

• Tax Guide for Agricultural Industry
• Tax Guide for Manufacturing, and Research & Development, and Electric Power Equipment & Buildings Exemption
• Tax Guide for Alcoholic Beverage Tax

Laws and Regulations

• Alcoholic Beverage Tax Law
• Alcoholic Beverage Tax Regulations
• Business and Professions Code sections 23000-23047, Alcoholic Beverage Control Act
• Revenue and Taxation Code section 6356.5, Farm Equipment and Machinery
• Revenue and Taxation Code section 6357.1, Diesel fuel; farming business
• Revenue and Taxation Code section 6359, Food Products
• Revenue and Taxation Code section 6377.1, Manufacturing, Power Generation, and Research and Development Equipment
• Regulation 1431, Diesel Fuel Used on a Farm for Farming Purposes
• Regulation 1525.4, Manufacturing Research and Development, and Electric Power Equipment
• Regulation 1533.1, Farm Equipment and Machinery
• Regulation 1533.2, Diesel Fuel Used in Farming Activities or Food Processing
• Regulation 1589, Containers and Labels
• Regulation 1602, Food Products
• Regulation 1603, Taxable Sales of Food Products
• Regulation 2550, Destruction and Unaccounted for Losses of Distilled Spirits
• Regulation 2553, Losses Resulting from Disaster, Vandalism, Malicious Mischief, or Insurrection

NAICS—North American Industry Classification System

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

Returns, Reports, and Forms

• CDTFA-217, Common Carrier's Report of Delivery
• CDTFA-240-A, Distilled Spirits Received from Own Bottling or Packaging Department
• CDTFA-241-A, Distilled Spirits Purchased or Received from Other Licensed Distilled Spirits Manufacturers, Importers, or Wholesalers in California
• CDTFA-242-A, Distilled Spirits Imported into California
• CDTFA-243-B, Claim for Distilled Spirits Excise Tax Exemption on Sale or Delivery to Other Licensed Distilled Spirits Manufacturers, Importers, or Wholesalers in California
• CDTFA-244-B, Claim for Excise Tax Exemption on Distilled Spirits Exported or Sold to Common Carriers or Armed Forces Instrumentalities
• Distilled Spirits Common Carriers Tax Return
• Distilled Spirits Tax Return
• CDTFA-506-PW, Public Warehouse Distilled Spirits Inventory Report
• CDTFA-1096, Customs Broker's Report of Transactions

Partial Exemption Certificates

• CDTFA-230-M, Partial Exemption Certificate for Manufacturing and Research & Development Equipment
• CDTFA-230-G, Partial Exemption Certificate for Qualified Sales and Purchases of Diesel and Farm Equipment and Machinery
• CDTFA-608, Certificate of Farming Use (to support your diesel fuel vendor's claim for a credit, payment, or refund under section 60502 of the Revenue and Taxation Code)
• CDTFA-230-N, Exemption Certificate for Qualified Sales and Purchases of Liquefied Petroleum Gas

Publications

• Publication 22, Dining and Beverage Industry
• Publication 66, Agricultural Industry
• Publication 92, Alcoholic Beverage Tax
• Publication 541, Manufacturing and Research & Development Exemption Tax Guide

Other Helpful Resources

• CDTFA Online Services—Log in to file a return, make a payment, submit a claim for refund, file an appeal, and more.
• Verify a Permit, License, or Account—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, 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—Look up the current sales and use tax rate for a specific address.
• Tax and Fee Rates—Look up current and past alcoholic beverage tax rates, as well as rates for other special taxes and fees administered by us.
• Special Notices—We issue special notices whenever there is a change in laws, tax rates, or our CDTFA procedures.
• Get It in Writing!—Tax and fee laws can be complex. You are encouraged to put your tax questions in writing.
• Contact Us—Reach out to us by phone, email, live chat, or in person with your questions and concerns.
• CDTFA Offices—A comprehensive listing of all our field 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.