Tax Guide for Liquor Store Operators and Owners

The California Department of Tax and Fee Administration (CDTFA) wants to help your business succeed. Taxes you collect and pay to the state help fund many important state and local services and programs. We recognize that understanding tax issues related to your industry can be time-consuming and complicated, and we want to help you get the information you need so you can focus on your business.

To help you better understand the tax obligations specific to liquor store operators and owners, we have created this guide. Liquor store operators and owners make sales that are subject to a variety of California sales and use tax requirements. This guide provides information to help you understand how tax applies to the products you sell, including alcoholic beverages, taxable food items, tobacco products, and other goods commonly stocked in liquor stores. It also explains your responsibilities related to permits, licensing, recordkeeping, purchases for resale, and sales and use tax. As the tax rules for liquor stores can be complex and involve multiple product categories, such as cigarettes, tobacco products, hot prepared foods, and prepaid mobile telephony services, this guide is designed to help you easily find the information you need to stay compliant while running your business.*

*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, and other important information.

The Industry Topics section covers many topics and provide more extensive information.

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

The information in this guide is general in nature and is not intended to replace any law or regulation.

If You Need Help

If at any time you need assistance, feel free to 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.