Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2012
 

Alcoholic Beverage Tax Regulations

Title 18 of the California Code of Regulations

Article 6. Classification of Particular Beverages

Regulation 2558.1

Regulation 2558.1 Wine.

Reference: Section 32451, Revenue and Taxation Code. Reference: Section 23007, Business and Professions Code; and Sections 32002, 32152, Revenue and Taxation Code.

(a) Effective January 1, 2012, wine as defined by Business and Professions Code section 23007 does not include any alcoholic beverage containing 0.5 percent or more alcohol by volume obtained from the distillation of fermented agricultural products other than from the particular agricultural product or products of which the wine is made.

(b) Except as provided in subdivision (a), wine-based products authorized for sale as wine by the Department of Alcoholic Beverage Control are deemed to be wine as defined by Business and Professions Code section 23007 for purposes of the Alcoholic Beverage Tax Law.

History: Adopted May 25, 2011, effective August 7, 2011. Repealed November 15, 2012, effective January 8, 2013. Regulation was held to be invalid in Diageo-Guinness v. Board of Equalization (2012).