Tax Guide for Liquor Store Operators and Owners
Resources
View guide in other languages:
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:
Top Three Resources
- Publication 24, Liquor Stores
- Regulation 1603, Taxable Sales of Food Products
- Audit Manual Chapter 9, Grocers
Related Publications and Regulations
Publications
- Publication 31, Grocery Stores
- Publication 22, Dining and Beverage Industry
- Publication 78, Sales of Cigarettes and Tobacco Products in California
- Publication 152, Cigarette and Tobacco Product Inspections
Regulations
- Regulation 1590, Newspapers and Periodicals
- Regulation 1671.1, Discounts, Coupons, Rebates, and Other Incentives
Related Websites
Other Helpful Resources
- Sign Up for CDTFA Updates — Subscribe to our email lists and receive the latest news, newsletters, tax and fee updates, public meeting agendas, 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.
- Special Notices — CDTFA special notices are issued whenever there is a change in law, tax rates, or CDTFA procedures.
- Special Notice, Proper Use of a Resale Certificate
- CDTFA Online Services — Learn about the online services CDTFA offers.
- 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 CDTFA field offices and contact information.
- Get It In Writing! — The Sales and Use Tax Law can be complex, and you are encouraged to put your tax questions in writing.
- Contact Us — A listing of CDTFA contacts for your questions and concerns.
- Internal Revenue Service (IRS) Guide for Cash Intensive Businesses – An IRS guide that provides insight to issues unique to cash businesses.
- Customer Service Center — You can also call our Customer Service Center at 1-800-400-7115 8 a.m. to 5 p.m. Monday through Friday except state holidays to get answers to many of your questions.