Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Alcoholic Beverage Tax Law

Business and Professions Code Provisions Relating To the Alcoholic Beverage Tax Law1

Division 9. Alcoholic Beverages
Chapter 1. General Provisions and Definitions2

Section 23021

23021. "Wholesaler." "Wholesaler" means every person other than a manufacturer, winegrower, or rectifier who is engaged in business as a jobber or wholesale merchant, dealing in alcoholic beverages, in an area within the United States other than a territory or possession of the United States, or within a foreign country having common boundaries with any state of the United States.

History—Stats. 1973, Ch. 453, effective January 1, 1974, excluded wholesalers in a territory or possession of the United States. Stats. 1975, Ch. 597, in effect January 1, 1976, substituted "the United States" for "or without the state" and added the phrase beginning "or within a foreign country."

1 See Section 32002 of Revenue and Taxation Code in this volume.

2The provisions of this chapter, except as otherwise noted, were added by Stats. 1953, p. 954, in effect September 9, 1953.