Laws, Regulations and Annotations
Business Taxes Law Guide – Revision 2023
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 4. Reports
Regulation 2538. Beer and Wine Importers.
Reference: Sections 32151, 32171, 32173, 32174, 32175, 32176, 32220, 32251, 32251.5, and 32452, Revenue and Taxation Code.
Every licensed beer and wine importer shall, on or before the fifteenth day of each and every month, or on or before the fifteenth day of the month following the close of such other reporting period authorized by the board, file with the board at Sacramento, a tax return on the form prescribed by the board of all sales of beer or wine for the preceding reporting period, together with such other information as is required on such form.
A wine grower holding both a winegrower's license and a beer and wine importer's license shall include the total imports of wine for the reporting period on the "Winegrower Tax Return".
A beer manufacturer holding both a beer manufacturer's license and a beer and wine importer's license shall include the total imports of beer on the "Beer Manufacturer Tax Return".
Every licensed beer and wine importer shall, on or before the fifteenth day of the month following the close of each reporting period, file form BOE-269-A.
History—Effective April 17, 1955.
Amended September 5, 1969.
Amended December 17, 1975, effective January 1, 1976.
Amended October 19, 1988, effective January 14, 1989. Amended to delete paragraph regarding SBE Form 259 which is no longer required.
Amended November 13, 2002, effective March 6, 2003. Amended second and third paragraphs to clarify return reporting requirements when taxpayers have two types of licenses.
Corrected amendments made November 13, 2002, effective March 6, 2003, to delete prior text from paragraph 2: "his "Tax Return of Wine Grower" " and paragraph 3: "and not on his "Tax Return of Beer and Wine Importer" ".
Amended November 19, 2009, effective January 25, 2010. Replaced ""Winegrower's Tax Return"," with ""Winegrower Tax Return."" in the second paragraph, replaced ""Tax Return of Beer Manufacturer"." with ""Beer Manufacturer Tax return."" in the third paragraph, and replaced "BOE-269-A" with "form BOE-269-A" in the fourth paragraph. Added "32220," in the reference note.