Tax Guide for Liquor Store Operators and Owners
Getting Started

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If you own a business in California and expect to make taxable sales, you must register with us for a seller's permit and file regular sales and use tax returns. Depending on the products you sell, you may also need to register for other licenses or accounts through our Online Services. You can register for a seller's permit and obtain other necessary licenses or accounts. Below are other tax and fee programs that may apply to liquor store operators.

Alcoholic Beverage Products

You must apply with the California Department of Alcoholic Beverage Control (ABC) for a license to sell alcoholic beverages. If you intend to sell beer and wine, you should apply for ABC's Off-Sale Beer & Wine license. If you intend to sell beer, wine and liquor, you should apply for ABC's Off-Sale General license. For more information on ABC licensing, see ABC's Apply for a New License webpage

Cigarette and Tobacco Products

You must register with us for a Cigarette and Tobacco Products Retailer's License per retail location if you intend to purchase and sell tax-paid cigarettes or tobacco products at retail.

You should consult with your local health department before applying with us for a California Cigarette and Tobacco Products Retailer's License to determine if there is a local licensing requirement in your city or county. In some cases, local licensing requirements may be more restrictive than state licensing requirements.

For more information on the cigarette and tobacco products tax and licensing program, see publication 78, Sales of Cigarettes and Tobacco Products in California and the Tax Guide for Cigarette and Tobacco Products.

Covered Battery-Embedded (CBE) Waste Recycling Fee

You must register with us for a Covered Battery-Embedded (CBE) waste recycling fee account, file returns, and pay the fee to us if you intend to purchase and sell CBE products. For more information on CBE products, see Covered Electronic Waste Recycling Fees Guide.

Registration

Online Registration—Register with us for your seller's permit and for any required licenses, permits, or accounts listed above, or add a business location to an existing account.

If you have already registered with us, you'll find the following information helpful in maintaining your account.

Filing and Payments