Resources for Winemakers
Need to know more? Follow the links below for more information about the topics covered in this guide, as well as other information you might find helpful:
Tax Guides
- Tax Guide for the Agricultural Industry
- Tax Guide for the Manufacturing and Research & Development Exemption
- Tax Guide for Alcoholic Beverage
Laws and Regulations
- Alcoholic Beverage Tax Law
- RTC Section 6356.5 Farm Equipment and Machinery
- RTC Section 6357.1 Diesel fuel; farming business
- RTC Section 6359 Food Products
- RTC Section 6377.1 Manufacturing and Research & Development Equipment
- Alcoholic Beverage Tax Regulations
- Regulation 1525, Property Used in Manufacturing
- Regulation 1525.4, Manufacturing and Research & Development Equipment
- Regulation 1533.1, Farm Equipment and Machinery
- Regulation 1533.2, Diesel Used in Farming Activities or Food Processing
- Regulation 1589, Containers and Label
- Regulation 1602, Food Products
- Regulation 1603, Taxable Sales of Food Products
NAICS – North American Industry Classification System
The Census Bureau is the official US Government Authority who manages the NAICS Coding System. Go to their 2012 NAICS search tool to determine your NAICS code.
Returns, Reports, and Forms
- BOE-217, Common Carrier's Report of Delivery,
- BOE-269-A, Beer and Wine Imported into California Report
- CDTFA-501-BW, Beer and Wine Importer Tax Return
- CDTFA-501-WG, Winegrower Tax Return
- CDTFA-1096, Customs Broker's Report of Transactions
Partial Exemption Certificates
- CDTFA 230-G, Partial Exemption Certificate for Qualified Sales and Purchases of Diesel and Farm Equipment and Machinery
- CDTFA-230-M, Partial Exemption Certificate for Manufacturing, Research and Development Equipment
- CDTFA-230-MC, Construction Contracts – Partial Exemption Certificate for Manufacturing, Research and Development Equipment
- CDTFA-230-N, Exemption Certificate for Qualified Sales and Purchases of Liquefied Petroleum Gas
- CDTFA 608, Certificate of Farming Use
Publications
- Publication 22, Dining and Beverage Industry
- Publication 66, Agricultural Industry
- Publication 92, Alcoholic Beverage Tax
- Publication 103, Sales for Resale
- Publication 541, Manufacturing and Research & Development Exemption
Tax Rates
Other Helpful Resources
- CDTFA Online Services – Learn about the online services CDTFA offers.
- Verify a Permit or License – You can use this to verify a seller's permit, Cigarette and Tobacco product retailer license, eWaste account, or Underground Storage Tank Maintenance Fee Account.
- Sign Up for CDTFA Updates – Subscribe to our email lists and receive the latest news, newsletters, tax and fee updates, public meeting agendas, and other announcements.
- Videos and How-To Guides – These resources will help you avoid common mistakes, file your tax returns online, and more.
- City and County Tax Rates – A listing of current and historical tax rates.
- Find Your Tax Rate – You can look up the current sales and use tax rate for a specific address.
- Get It In Writing! – The Sales and Use Tax Law can be complex, and you are encouraged to put your tax questions in writing.
- Contact Us – A listing of CDTFA contacts for your questions and concerns.
- CDTFA Field Offices – A comprehensive listing of all CDTFA field offices and contact information.
- Taxpayers' Rights Advocate (TRA) – The TRA Office helps taxpayers when they are unable to resolve a matter through normal channels when they want information regarding procedures relating to a particular set of circumstances, or when there are apparent rights violations.
- Internal Revenue Service (IRS) Guide for Wine Industry – An IRS guide that provides insight unique to the wine industry.
- Department of Alcoholic Beverage Control – Provides helpful information for businesses requiring ABC licenses.
- Alcohol and Tobacco Tax and Trade Bureau (TTB) – Provides information and documents for wine producers, importers, exporters, and wholesalers regarding alcohol permitting, labeling, and marketing requirements.
- Local and District Tax Guide for Retailers – A tax guide for retailers to learn more about how to properly collect, report, and pay local and district taxes.