Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2023

Sales And Use 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 4. Sales and Use Tax

Article 6. Specific Businesses Engaged in Retailing

Regulation 1568

Regulation 1568. Beer, Wine and Liquor Dealers.

Reference: Section 6012, Revenue and Taxation Code.

Federal Areas, sales on, see Regulation 1616.

Federal Taxes Generally, see Regulation 1617.

The measure of tax with respect to retail sales of beer, wine and spirituous liquors is the entire amount charged therefore, inclusive of the amount of other State or federal taxes imposed with respect to the property.

History—Effective August 1, 1933.

Adopted as of January 1, 1945, as a restatement of previous rulings.

Amended and renumbered August 5, 1969, effective September 6, 1969.