Public Warehouse Distilled Spirits Inventory Report

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. Per Regulation 2542, Public Warehouses, licensed public warehouses must report all distilled spirits held in storage, in bottled form, at the close of business on December 31 and June 30.

Filing Requirements

Every licensed public warehouse must electronically file a CDTFA-506-PW, Public Warehouse Distilled Spirits Inventory Report, on or before January 15 and July 15 of each year, reporting all distilled spirits held in storage, in bottled form, at the close of business on December 31 and June 30 (Regulation 2542). A report must be filed for each reporting period even if you do not have any inventory to report. A copy of the report must be retained on the licensed premises for verification by CDTFA auditors.

Report Preparation

Initial Questions

Did you have any distilled spirits held in storage, in bottle or can form, at the close of business for this reporting period?

If you had distilled spirits held in storage, in bottle or can form, at the close of business for this reporting period, select Yes.

If you did not have any distilled spirits held in storage, in bottle or can form, at the close of business for this reporting period, select No.

How would you like to add CDTFA-506-PW, Public Warehouse Distilled Spirits Inventory Report?

To manually add each inventory entry to the report, select Manually and click Next. (Refer to the Public Warehouse Distilled Spirits Inventory Report section below for more information.)

To upload CDTFA-506-PW report as an Excel file, select Upload an Excel Workbook. Under the Upload your Report section, select Upload Report to upload the Excel file.

Public Warehouse Distilled Spirits Inventory Report

To manually complete CDTFA-506-PW, select Add a Record and enter the report information (refer to the Report Information section below for more information).

If you uploaded your report as an Excel workbook, please review the imported entries, and correct any error(s).

Report Information

Name of Licensee. Enter the complete name of the distilled spirits licensee for whom the distilled spirits are stored.

Licensee’s City. Enter the name of the city where the distilled spirits licensee is located.

Licensee’s Country. Select the name of the country where the distilled spirits licensee is located.

Licensee’s State. Select the name of the state where the distilled spirits licensee is located.

Licensee’s CDTFA Account Number. Enter the distilled spirits licensee’s nine-digit California Department of Tax and Fee Administration (CDTFA) account number. (Note: Numbers only. Omit letters and dashes.)

A list of active distilled spirits importer’s accounts can be located on our Online Services, under the Registration section.

Kind Code. Select the kind code of distilled spirits stored in the warehouse. Available options to select from:

  • Spirits 100 proof or less
  • Spirits over 100 proof

Size of Bottle or Can (in mL). Enter the size of the bottle or can in milliliters. If assistance is needed to convert container size to milliliters, please refer to the Metric Conversion Tables for distilled spirits on Alcohol and Tobacco Tax and Trade Bureau's (TTB) website at www.ttb.gov.

Number of Bottles or Cans per Case. Enter the number of bottles or cans per case.

Internal Revenue Bond Cases. Enter the number of internal revenue bond cases.

Customs Bond Cases. Enter the number of customs bond cases.

Federal Tax Paid Cases. Enter the number of federal tax paid cases.

Once you have completed the information for the record, select Add to save and return to the Public Warehouse Distilled Spirits Inventory Report screen. To add additional records, select Add a Record or select Next to continue.