Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Alcoholic Beverage 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 6. Alcoholic Beverage Tax

Article 1. Records

Regulation 2514

Regulation 2514. Beer and Wine Sold.

Authority Cited: Section 32451, Revenue and Taxation Code. Reference: Sections 32171, 32173, and 32452, Revenue and Taxation Code.

Every manufacturer, wine grower, importer, and beer and wine wholesaler shall keep and preserve a record of all beer and wine sold. This record must show the name and address of the purchaser, the date sold, the kind and quantity, the size and capacity of packages of beer or wine sold, the price, container charges or deposits and any discount offered.

Sales invoices containing all of the above information, if filed so as to be readily accessible for verification by employees of the board, shall suffice to comply with this regulation.

History—Effective April 17, 1955.

Amended November 19, 2009, effective January 25, 2010. Added authority and reference notes.