Tax Guide for Liquor Store Operators and Owners
Getting Started

View guide in other languages:

If you own a business in California and you expect to make taxable sales, you must register with us for a seller's permit and file regular sales and use tax returns. You may be required to also register for other licenses or accounts. Using our online registration guide, you can register for a seller's permit and obtain other necessary licenses or accounts. Listed below are other tax and fee programs that may apply to liquor stores.

Cigarette and Tobacco Products Licensing Act

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

Prospective licensees should consult with their local health department before applying for a California Cigarette and Tobacco Products Retailer's License to determine if there is a local licensing requirement in their community and to learn how to comply with its requirements. In some cases, local licensing requirements may be more restrictive than state licensing requirements. You may not purchase or sell cigarettes or other tobacco products without a valid Cigarette and Tobacco Products Retailer's License.

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.

Registration

Online Registration—Register with us for your seller's permit and apply for any of the 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 these tools helpful in maintaining your account.

Filing and Payments