Beer and Wine Importer Tax Return

General Information

The California Department of Tax and Fee Administration (CDTFA) administers the California Alcoholic Beverage Tax Law (Revenue and Taxation Code section 32001, et seq.) on behalf of the Board of Equalization. The law includes the state excise tax be imposed upon the importation of beer and wine. The tax rates as they relate to the importation of beer and wine are located on the tax rates page for Special Taxes and Fees, under Alcoholic Beverage Tax.

Filing Requirements

Every licensed beer and wine importer is required to electronically file a Beer and Wine Importer Tax Return and a Beer and Wine Imported into California schedule (if applicable), of all beer and wine imported for the reporting period, on or before the 15th day of each month, following the reporting period (Regulation 2538). A return must be filed each reporting period regardless of whether or not any tax is due. Remittance for the amount due must be submitted by the due date of the return. A copy of the return and schedule (if applicable), must be retained on the licensed premises for verification by CDTFA auditors.

Note: A wine grower holding both a winegrower’s license and a beer and wine importer’s license is required to report wine transactions on the Winegrower Tax Return and Wine Imported into California schedule.

A beer manufacturer holding both a beer manufacturer’s license and a beer and wine importer’s license is required to report beer transactions on the Beer Manufacturer Tax Return and Beer Imported into California schedule.

Penalty and Interest

The following penalty charges may be assessed for filing a late return and/or late payment:

  • Late-file penalty – Fifty dollars ($50) if the tax return is not filed by the due date.
  • Late-pay penalty – Ten percent (10%) of the tax amount due if the tax is not paid by the due date.
  • Late-file and late-pay penalty – Ten percent (10%) or fifty dollars ($50), whichever is greater, if the tax return is not filed and paid by the due date.

Interest also applies to late payments for each month or fraction of a month that the payment is late. (Revenue and Taxation Code 32252)

Schedule Preparation

Initial Questions

Did you import beer and/or wine into California during this reporting period that you will NOT be reporting on another related Beer Manufacturer or Winegrower account?

If you received shipments of beer and/or wine from a point outside of California (imports) during this reporting period that you will not be reporting on another related Beer Manufacturer or Winegrower account (Regulation 2538), select Yes.

If you did not receive any imports of beer and/or wine during this reporting period, or will be reporting transactions on another related Beer Manufacturer or Winegrower account, select No.

How would you like to add the CDTFA-269-BW, Beer and Wine Imported into California schedule to your return?

If you would like to manually add each transaction to the schedule, select Manually and click the Next button.

If you would like to upload an excel template of the CDTFA-269-BW schedule, select Upload an Excel Workbook. Under the Upload your Schedule section, click the Upload Schedule button to upload the excel file.

Beer and Wine Imported into California (Schedule 269-BW)

To manually complete CDTFA-269-BW, click the Add a Record hyperlink and enter the schedule information (refer to the Schedule Information section below for more information).

If you uploaded your schedule using the excel workbook, review the transactions, and correct any error(s), if applicable.

Schedule Information

Name of Shipper. Enter the complete name of the shipper. Generally, the shipper is the individual or business that initiated the shipment into California. Often times this will be the information of the individual or business you purchased the product from.

Shipper’s Country. Select the name of the country where the shipment originated from.

Shipper’s State. If the state where the shipment originated from is within the United States, select the name of the state.

Name of Common Carrier. Enter the name of the common carrier transporting the shipment into California.

Common Carrier’s CDTFA Account Number. Enter the common carrier’s nine-digit CDTFA account number. (Note: Numbers only. Omit letters and dashes.)

A list of active Alcohol Common Carrier accounts can be located on our Online Services, under the Registration section.

Mode Code. Select the mode code for the shipment being reported.
Codes: J = Truck, R = Railcar, S = Ship

Truck, Railcar, or Ship Information. If the shipment entered California via:

  • Truck- Enter the U.S. Department of Transportation (USDOT) number assigned to the truck.
  • Railcar- Enter the railcar initials, followed by the railcar number (for example, combine railcar initials WXYZ with railcar number 45678 = WXYZ45678).
  • Ship/Vessel- Enter the name of the vessel, followed by the steamship bill of lading number (for example, combine vessel name ABCD with steamship bill of lading number 1234V = ABCD1234V).

Waybill, Bill of Lading, or Freight Bill Number. Enter the waybill, bill of lading, or freight bill number.

Waybill, Bill of Lading, or Freight Bill Date. Enter the waybill, bill of lading, or freight bill date.

Purchased From. Enter the complete name of the person or business the beer or wine was purchased from.

Beer Vendor’s CDTFA Account Number. Enter the beer vendor's nine-digit CDTFA account number, if applicable. (Note: Numbers only. Omit letters and dashes.)

A list of active Beer Vendor accounts can be located on our Online Services, under the Registration section.

Invoice Number. Enter the shipment’s invoice number.

Date Received. Enter the date the beer or wine was received.

Beer – Case Gallons (divide total ounces by 128). Enter the total gallons of case beer contained in the shipment by dividing the total ounces by 128.

Beer – Keg Gallons (multiply barrels by 31). Enter the total gallons of keg beer contained in the shipment by multiplying the number of barrels by 31.

Note: Do not include beer purchased from another California licensee, such as a California beer manufacturer or beer and wine importer. If you also hold a Beer Manufacturer’s license, report your beer transactions on your Beer Manufacturer Tax Return and Beer Imported into California schedule. (Regulation 2538)

Wine Not Over 14 % (Gallons). Enter the total gallons of wine not over 14 percent alcohol contained in the shipment.

Wine Over 14 % & Hard Cider (Gallons). Enter the total gallons of wine over 14 percent alcohol and hard cider contained in the shipment.

Sparkling Wine (Gallons). Enter the total gallons of sparkling wine contained in the shipment.

Note: Per Alcoholic Beverage Tax Regulation 2544, report all wine in wine gallons by multiplying liters by 0.264172.

Note: Do not include wine purchased from another California licensee, such as a California wine grower or beer and wine importer. If you also hold a Winegrower’s license, report your wine transactions on your Winegrower Tax Return and Wine Imported into California schedule. (Regulation 2538)

Once you have completed the information for the entry, click the Add button to save the entry and return to the Beer and Wine Imported into California screen. To add additional entries, click the Add a Record hyperlink or click Next to continue.

Transactions of Beer

(Report all values to the nearest gallon)

Taxable Transactions

Case beer imported into California (total from CDTFA-269-BW). The total case gallons of beer imported into California for this reporting period, as reported on the Beer and Wine Imported into California schedule. The system will automatically calculate this field.

Keg beer imported into California (total from CDTFA-269-BW). The total keg gallons of beer imported into California for this reporting period, as reported on the Beer and Wine Imported into California schedule. The system will automatically calculate this field.

Total taxable transactions. The system will automatically calculate this field.

Exemptions

Exported from California (do not include purchases made in California). Enter the total gallons of beer imported that were exported outside of California during this reporting period. Do not include beer purchased in California. Documents supporting the claim for exemption must be retained at the licensed premises for verification by CDTFA auditors for all transactions included in the claimed amount.

Spoiled beer (attach approved CDTFA-775, Application for Approval and Declaration of Destruction for Spoiled Beer or Wine). Enter the total gallons of spoiled beer destroyed under the supervision of a CDTFA representative, or for small quantities of beer destroyed upon written approval by CDTFA, as described in Regulation 2552. Credit is only allowed after prior written approval is obtained from CDTFA and the beer is destroyed. An approved CDTFA-775 form to destroy beer should be attached to the return. (Revenue and Taxation Code 32176)

Refer to the Attachments section below for instructions on how to upload supporting documentation.

Other exemptions. Enter the total gallons of beer which are exempt from the state excise tax during this reporting period that were not previously claimed as part of another exemption. You must attach supporting documentation explaining why the transactions are exempt from the excise tax.

Refer to the Attachments section below for instructions on how to upload supporting documentation.

Total exemptions. The system will automatically calculate this field.

Summary

Taxable transactions. The total gallons of beer subject to the excise tax or credit for this reporting period. The system will automatically calculate this field.

Tax rate. The current excise tax rate for this reporting period. The system will automatically determine this field.

Subtotal. The total excise tax due or credit for beer for this reporting period. The system will automatically calculate this field.

Transactions of Still Wine

Still Wine–Not Over 14 Percent

(Report all values to the nearest gallon)

Taxable Transactions

Still wine–not over 14 percent (total from CDTFA-269-BW). The total gallons of wine not over 14 percent imported into California for this reporting period, as reported on the Beer and Wine Imported into California schedule. The system will automatically calculate this field.

Exemptions

Exported from California (do not include purchases made in California). Enter the total gallons of wine not over 14 percent imported that were exported outside of California during this reporting period. Do not include wine not over 14 percent purchased in California. Documents supporting the claim for exemption must be retained at the licensed premises for verification by CDTFA auditors for all transactions included in the claimed amount.

Spoiled wine (attach approved CDTFA-775, Application for Approval and Declaration of Destruction for Spoiled Beer or Wine). Enter the total gallons of spoiled wine not over 14 percent destroyed under the supervision of a CDTFA representative, or for small quantities of wine not over 14 percent destroyed upon written approval by CDTFA, as described in Regulation 2552. Credit is only allowed after prior written approval is obtained from CDTFA and the wine is destroyed. An approved CDTFA-775 form to destroy wine should be attached to the return. (Revenue and Taxation Code 32176)

Refer to the Attachments section below for instructions on how to upload supporting documentation.

Other exemptions. Enter the total gallons of wine not over 14 percent which are exempt from the state excise tax during this reporting period that were not previously claimed as part of another exemption. You must attach supporting documentation explaining why the transactions are exempt from the excise tax.

Refer to the Attachments section below for instructions on how to upload supporting documentation.

Total exemptions. The system will automatically calculate this field.

Summary

Taxable transactions. The total gallons of wine not over 14 percent subject to the excise tax or credit for this reporting period. The system will automatically calculate this field.

Tax rate. The current excise tax rate for this reporting period. The system will automatically determine this field.

Subtotal. The total excise tax due or credit for wine not over 14 percent for this reporting period. The system will automatically calculate this field.

Still Wine – Over 14 Percent and Hard Cider

(Report all values to the nearest gallon)

Taxable Transactions

Still wine–over 14 percent and hard cider (total from CDTFA-269-BW). The total gallons of wine over 14 percent and hard cider imported into California for this reporting period, as reported on the Beer and Wine Imported into California schedule. The system will automatically calculate this field.

Exemptions

Exported from California (do not include purchases made in California). Enter the total gallons of wine over 14 percent and hard cider imported that were exported outside of California during this reporting period. Do not include wine over 14 percent and hard cider purchased in California. Documents supporting the claim for exemption must be retained at the licensed premises for verification by CDTFA auditors for all transactions included in the claimed amount.

Spoiled wine (attach approved CDTFA-775, Application for Approval and Declaration of Destruction for Spoiled Beer or Wine). Enter the total gallons of spoiled wine over 14 percent and hard cider destroyed under the supervision of a CDTFA representative, or for small quantities of wine over 14 percent and hard cider destroyed upon written approval by CDTFA, as described in Regulation 2552). Credit is only allowed after prior written approval is obtained from CDTFA and the wine is destroyed. An approved CDTFA-775 form to destroy wine should be attached to the return. (Revenue and Taxation Code 32176)

Refer to the Attachments section below for instructions on how to upload supporting documentation.

Other exemptions. Enter the total gallons of wine over 14 percent and hard cider which are exempt from the state excise tax during this reporting period that were not previously claimed as part of another exemption. You must attach supporting documentation explaining why the transactions are exempt from the excise tax.

Refer to the Attachments section below for instructions on how to upload supporting documentation.

Total exemptions. The system will automatically calculate this field.

Summary

Taxable transactions. The total gallons of wine over 14 percent and hard cider subject to the excise tax or credit for this reporting period. The system will automatically calculate this field.

Tax rate. The current excise tax rate for this reporting period. The system will automatically determine this field.

Subtotal. The total excise tax due or credit for wine over 14 percent and hard cider for this reporting period. The system will automatically calculate this field.

Transactions of Sparkling Wine

(Report all values to the nearest gallon)

Taxable Transactions

Sparkling wine (total from CDTFA-269-BW). The total gallons of sparkling wine imported into California for this reporting period, as reported on the Beer and Wine Imported into California schedule. The system will automatically calculate this field.

Exemptions

Exported from California (do not include purchases made in California). Enter the total gallons of sparkling wine imported that were exported outside of California during the reporting period. Do not include sparkling wine purchased in California. Documents supporting the claim for exemption must be retained at the licensed premises for verification by CDTFA auditors for all transactions included in the claimed amount.

Spoiled wine (attach approved CDTFA-775, Application for Approval and Declaration of Destruction for Spoiled Beer or Wine). Enter the total gallons of spoiled sparkling wine destroyed under the supervision of a CDTFA representative, or for small quantities of sparkling wine destroyed upon written approval by CDTFA, as described in Regulation 2552. Credit is only allowed after prior written approval is obtained from CDTFA and the wine is destroyed. An approved CDTFA-775 form to destroy wine should be attached to the return. (Revenue and Taxation Code 32176)

Refer to the Attachments section below for instructions on how to upload supporting documentation.

Other exemptions. Enter the total gallons of sparkling wine which are exempt from the state excise tax during this reporting period that were not previously claimed as part of another exemption. You must attach supporting documentation explaining why the transactions are exempt from the excise tax.

Refer to the Attachments section below for instructions on how to upload supporting documentation.

Total exemptions. The system will automatically calculate this field.

Summary

Taxable transactions. The total gallons of sparkling wine subject to the excise tax or credit for this reporting period. The system will automatically calculate this field.

Tax rate. The current excise tax rate for this reporting period. The system will automatically determine this field.

Subtotal. The total excise tax due or credit for sparkling wine for this reporting period. The system will automatically calculate this field.

Attachments

If you claimed exemptions for Spoiled beer or wine and/or Other Exemptions, the following documentation will be required:

  • Approved Authorization for Destruction of Beer or Wine (CDTFA-775)
  • Supporting Documentation for Other Exemptions

Click the Add button and follow the prompts to upload the required document(s).

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