Laws, Regulations and Annotations
Business Taxes Law Guide – Revision 2023
Alcoholic Beverage Tax Law
Business and Professions Code Provisions Relating To the Alcoholic Beverage Tax Law1
Division 2. Other Taxes
Part 14. Alcoholic Beverage Tax
Chapter 1. General Provisions and Definitions2
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."
1See 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.