Tax Guide for Alcoholic Beverage Tax

New Information

Beginning January 1, 2024, there are several changes to the Alcoholic Beverage Tax Program, Senate Bill 388 [Stats. 2023, ch. 214] including:

  • Beginning with January 2024 returns, Any information contained in beer manufacturer returns and supplemental schedules, including names and addresses, must be made public upon request. The names and addresses of natural persons (such as sole proprietors, among others) will be redacted.
  • Taxpayers may elect to prohibit the public disclosure of the information contained in their beer manufacturer return and accompanying schedules. The beer manufacturer return will be updated to include additional and historical information about this change and a designated checkbox where the taxpayer may elect to opt-out of prohibit disclosure. If taxpayers elect to opt-out, this must be done for each beer manufacturer return filed. Specifically, please be aware that using the opt-out checkbox to prohibit the public disclosure of one beer manufacturer return does not prohibit the public disclosure of future beer manufacturer returns.

Please continue to check back for more updates to our website. We will send notices to affected account holders soon.

Helping your business succeed is important to the California Department of Tax and Fee Administration (CDTFA). The taxes you collect and pay to the state help fund state and local services and programs that are important to you and your community.

Understanding the tax issues and registration requirements specific to the alcoholic beverage industry can be time-consuming and complicated, so it is important that you get the information you need in a timely and understandable way, helping you focus on starting and growing your business.

This guide is provided to help you better understand the tax obligations for sellers, manufacturers, and importers of alcoholic beverages.

How the Revenue is Used

Revenues from the tax are deposited into the Alcohol Beverage Control Fund and are withdrawn for use by the state's General Fund or used to pay refunds under this program.

How to Use This Guide

Each section of this guide contains important information relevant to your alcoholic beverage business.

The Getting Started tab provides key resources related to registration, filing returns, account maintenance, and other important information you need.

The Industry Topics tab contains specific topics important to the alcoholic beverage industry.

The Resources tab provides links to useful information, including special notices, other relevant industry guides, publications, and statutory and regulatory information.

If You Need Help

See the How to Contact Us page for contact information.

If you have suggestions for improving this guide, please contact us via email.