Laws, Regulations & Annotations


Business Taxes Law Guide – Revision 2021

Alcoholic Beverage Tax Annotations


Angostura Bitters. Angostura bitters used as flavoring is too concentrated to be fit for consumption as a beverage. As such, Angostura bitters is not "fit for beverage purposes" under the definition of an Alcoholic Beverage and cannot be a distilled spirit, beer or wine, and is therefore not subject to the tax. 11/12/97. (M99–1).


Regulation 2550. No deduction should be allowed for "unintentional destruction" of distilled spirits unless all requirements of Regulation 2550(a) are met, including that the exact quantity destroyed must be known, and the claimant must submit both a statement under oath and proof of loss in the form of paid insurance or carrier claims. A taxpayer who cannot meet all of the requirements of Regulation 2550(a) is limited to claiming the "unaccounted for losses" of no more than 0.1 percent of total sales of distilled spirits, as provided in Regulation 2550(b). 4/2/03.


Imported Beer Stored in a Warehouse. An out-of-state manufacturer delivering beer to a warehouse in California for temporary storage before it is sold to distributors is the legal importer of the beer into California and is responsible for reporting and paying the tax to the state. 7/17/97.


Under section 32401, a person who purchases Alcoholic Beverages tax-paid from a vendor is not entitled to claim a refund for alleged overpayments of Alcoholic Beverage tax. 6/9/86.


Contract Carrier. A contract carrier authorized by the Interstate Commerce Commission to transport general commodities in interstate commerce was properly denied an interstate Alcoholic Beverage transporter's permit. California statutory law makes clear that, with certain exceptions, only common carriers may bring Alcoholic Beverages into the state provided they have also registered with the Board and received from it an interstate Alcoholic Beverage transporter's permit. (Revenue & Taxation Code Section 32109; Business & Professional Code Section 23661) 1/09/92.


Annotation Heading/Title Edition
Armed Forces and accompanying note 2003–1
Beer Bottling and accompanying note 2003–1
Beer (Inventories)—Regulation 2530 2003–1
Beer (Losses and Allowances)—Regulation 2551 2003–1
Beer and Wine Exports (Records)—Regulation 2515 2003–1
Beer and Wine Imported (Records)—Regulation 2513 2003–1
Beer and Wine Importers (Reports)—Regulation 2538 2003–1
Beer and Wine Production; Beer Bottling; Wholesalers' Beer and Wine Purchases (Records)—Regulation 2512 2003–1
Beer and Wine Sold (Records)—Regulation 2514 2003–1
Beer Manufacturers (Reports)—Regulation 2536 2003–1
Bottled or Packaged Distilled Spirits Acquired in California (Records)—Regulation 2505 2003–1
Bottled or Packaged Distilled Spirits Imported (Records)— Regulation 2506 2003–1
Common Carrier Receipts and Delivery Reports—Regulation 2540 2003–1
Common Carrier Tax Reports—Regulation 2541 2003–1
Common Carriers, Tax Exempt Sales to 10/20/71 2003–1
Consolidated Returns and accompanying note 2003–1
Contents (of Invoices)—Regulation 2525 2003–1
Customs Brokers (Reports)—Regulation 2543 and accompanying note 2003–1
Distilled Spirits and Wine Sold to Instrumentalities of the Armed Forces—Regulation 2519 2003–1
Distilled Spirits (Inventories)—Regulation 2530 2003–1
Distilled Spirits Blended with Beer or Wine2012–1
Distilled Spirits Invoices and Bottling or Packaging Records (Records)—Regulation 2508 and accompanying note 2003–1
Distilled Spirits (Losses and Allowances)—Regulation 2550 2003–1
Distilled Spirits Produced, Packaged or Bottled (Records)— Regulation 2504 2003–1
Distilled Spirits (Reports)—Regulation 2535 and accompanying note 2003–1
Distilled Spirits Sold or Exported (Records)—Regulation 2507 and accompanying note 2003–1
Exports and Sales for Export—Regulation 2561 2003–1
Exports of Merchandise Stored in California Warehouse by Out-of-State Licensee 8/22/57 2003–1
Exports of Wine by Purchaser's Vehicles 5/27/59, listed in Business Taxes Law Guide as 5/27/79 2003–1
Exports Shipped by Sellers' Vehicles and accompanying note 2003–1
Federal Strip Stamps—Regulation 2555 2003–1
Fishing Boats and Freighters 8/25/61 2003–1
Fishing Boats and Freighters and accompanying note 2003–1
Floor Stock Taxes—Section 32221 2003–1
Floor Tax 1/26/95 2003–1
Imported Beer or Wine Not Presumed Sold if Held in Bond 4/22/88 2003–1
Imported Beer or Wine Presumed Sold—Section 32175 2003–1
Imports by Foreign Consul 11/3/49 2003–1
Inventories—Regulation 2530 and accompanying note 2003–1
Invoices and accompanying note 2003–1
Losses and Allowances and accompanying note 2003–1
Losses by Theft—Distilled Spirits 7/6/49 2003–1
Losses in Import—Distilled Spirits 7/6/49 2003–1
Losses Resulting from Disaster, Vandalism, Malicious Mischief, or Insurrection—Regulation 2553 2003–1
Passenger Common Carriers 11/8/63 2003–1
Powdered Distilled Spirits—Regulation 2557 2003–1
Prepayment of Distilled Spirits Tax; Consolidated Returns (Records)—Regulation 2509 2003–1
Public Warehouse (Reports)—Regulation 2542 2003–1
Records and accompanying note 2003–1
Reports and accompanying note 2003–1
Sales for Export Shipped by Purchasers' Vehicle and accompanying note 2003–1
Samples and accompanying note 2003–1
Shipments Via Common Carrier and accompanying note 2003–1
Spoiled Beer and Wine (Losses and Allowances)—Regulation 2552 2003–1
Stolen Distilled Spirits 4/3/81 2003–1
Supplemental Air Carriers 6/27/68 2003–1
Supporting Records (Inventories)—Regulation 2530 and accompanying note 2003–1
Treated as Sales—Regulation 2560 2003–1
Voluntary Destruction 11/9/49 and 6/2/71 2003–1
Wholesaler's Beer and Wine Purchases and accompanying note 2003–1
Wine Growers (Reports)—Regulation 2537 2003–1
Wine (Inventories)—Regulation 2530 2003–1