Tax Guide for Liquor Store Operators and Owners
Resources
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Need to know more? Follow the links below for more information about the topics covered in this guide, as well as other helpful information:
Key Resources
Other Industry Specific Resources
Tax Guides
- Tax Guide for Cigarette and Tobacco Products
- Tax Guide for Nonprofit Organizations
- Tax Guide for Restaurant Owners
- Tax Guide for Sellers of Prepaid Mobile Telephony Services (MTS) and Telecommunication Service Suppliers
Publications
- Publication 17, Appeals Procedures: Sales and Use Taxes and Special Taxes and Fees
- Publication 31, Grocery Stores
- Publication 51, Doing Business in California—What You Need to Know
- Publication 70, Understanding Your Rights as a California Taxpayer
- Publication 73, Your California Seller's Permit
- Publication 74, Closing Out Your Account
- Publication 75, Interest, Penalties, and Collection Cost Recovery Fee
- Publication 76, Audits
- Publication 78, Sales of Cigarettes and Tobacco Products in California
- Publication 93, Cigarette and Tobacco Products Taxes
- Publication 103, Sales for Resale
- Publication 110, California Use Tax Basics
- Publication 113, Coupons, Discounts, and Rebates
- Publication 116, Sales and Use Tax Records
- Publication 123, California Businesses: How to Identify and Report California Use Tax Due
- Publication 152, Cigarette and Tobacco Product Inspections
Regulations
- Regulation 1589, Containers and Labels
- Regulation 1590, Newspapers and Periodicals
- Regulation 1595, Occasional Sales—Sale of a Business—Business
- Regulation 1602, Food Products
- Regulation 1603, Taxable Sales of Food Products
- Regulation 1668, Sales for Resale
- Regulation 1669, Demonstration, Display and Use of Property Held for Resale—General
- Regulation 1671.1, Discounts, Coupons, Rebates, and Other Incentives
- Regulation 1700, Reimbursement for Sales Tax
- Regulation 1701, “Tax-paid Purchases Resold”
Related Websites
- California Department of Alcoholic Beverage Control
- California Department of Resources Recycling and Recovery
- California Department of Public Health, Tobacco 21
Other Helpful Resources
- 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 Sales and Use Tax Rates—A listing of current and historical sales and use tax rates.
- Special Notices and Notification Letters—Our special notices and notification letters are issued whenever there is a change in law, tax rates, or our procedures.
- Special Notice, Proper Use of a Resale Certificate
- CDTFA Online Services—Learn about the online services we offers, such as how to log in or register to file a return, make a payment, submit a claim for refund, file an appeal, and more.
- Verify a Permit or License—You can use this application to verify a seller's permit, Cigarette and Tobacco product retailer license, eWaste account, or Underground Storage Tank Maintenance Fee Account.
- CDTFA Field Offices—A comprehensive listing of all our local field offices and contact information.
- Get it in Writing!—The Sales and Use Tax Law can be complex. You are encouraged to put your tax questions in writing by sending a letter or emailing us.
- Contact Us—Reach out to us by phone, email, live chat, or in person with your questions and concerns.
- 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.
- Customer Service Center—You can also call our Customer Service Center at 1-800-400-7115 (TTY) from 7:30 a.m. to 5 p.m. (Pacific time), Monday through Friday, except state holidays.
- Internal Revenue Service (IRS)'s Retail Audit Technique Guide—An IRS guide that provides insight to issues unique to retailers.