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Business Taxes Law Guide—Revision 2024
Alcoholic Beverage Tax Regulations
Title 18. Public Revenues
Division 2. California Department of Tax and Fee Administration — Business Taxes (State Board of Equalization — Business Taxes — See Chapters 6 and 9.9)
Chapter 6. Alcoholic Beverage Tax
Article 4. Reports
Regulation 2536
Regulation 2536. Beer Manufacturers.
Reference: Sections 32151, 32152, 32175, 32176, 32220, 32251, 32251.5, and 32452, Revenue and Taxation Code.
Every licensed beer manufacturer shall, on or before the fifteenth of each and every month, or, on or before the fifteenth day of the month following the close of such other reporting period authorized by the board, file with the board at Sacramento, a tax return on forms prescribed by the board of all sales of beer for the preceding reporting period, together with such other information as is required on said forms.
In determining the tax due on the sale of beer in bottles or cans, the quantity sold shall be computed in accordance with the following table:
| Number of Bottles or Cans Per Case | Fluid Contents (Ounces) of Each Bottle or Can | Barrel Equivalent |
|---|---|---|
| 4 | 64 | 0.06452 |
| 6 | 64 | .09677 |
| 12 | 6 | .01815 |
| 12 | 7 | .02117 |
| 12 | 8 | .02419 |
| 12 | 12 | .03629 |
| 12 | 14 | .04234 |
| 12 | 30 | .09073 |
| 12 | 32 | .09677 |
| 24 | 6 | .03629 |
| 24 | 7 | .04234 |
| 24 | 8 | .04839 |
| 24 | 9 | .05444 |
| 24 | 10 | .06048 |
| 24 | 11 | .06653 |
| 24 | 12 | .07258 |
| 24 | 13 | .07836 |
| 24 | 14 | .08468 |
| 24 | 15 | .09073 |
| 24 | 16 | .09677 |
| 36 | 7 | .05444 |
| 36 | 7 | .06351 |
| 36 | 8 | .07258 |
| 48 | 12 | .14516 |
| 50 | 12 | .15120 |
Since the determination of tax liability is based upon a count of cases of bottles or cans, only bottles or cans of uniform size and content may be packaged in the same case or shipping container.
If beer is to be packaged in cases of sizes other than those shown above, the beer manufacturer shall notify the board in advance and request to be advised of the proper fractional barrel equivalent of the proposed container.
Reports of inventories required to be made on each tax return shall be in agreement with Federal Form TTB F 5130.9.
History—Effective April 17, 1955.
Amended September 5, 1969.
Amended December 17, 1975, effective January 1, 1976.
Amended October 19, 1988, effective January 14, 1989. Amended to delete paragraph regarding SBE Form 259 which is no longer required.
Amended November 1, 1989, effective January 27, 1990. Corrected the last paragraph to reflect the correct number of a federal form which was changed by the Federal Government.
Amended November 19, 2009, effective January 25, 2010. Added "TTB F" after "Federal Form" in the last sentence and added "32220," to the reference note.