Special Taxes - Excise Taxes

Alcoholic Beverage Tax Program

The alcoholic beverage tax is a per-gallon excise tax collected on the sale, distribution, or importation of alcoholic beverages in California.

In general, you must register with the Board of Equalization if you are required to obtain certain licenses issued by the Department of Alcoholic Beverage Control (ABC). Please see the Frequently Asked Questions below for more information on types of licenses.

Information About

• Frequently Asked Questions
• Flavored Malt Beverages

Forms and Publications

• Publication 92, Alcoholic Beverage Tax Program
• Publication 16, Alcoholic Beverage Tax Regulations and Instructions
• Applications  BOE-400-ETI or BOE-400-ETC.

Legislation

• Senate Bill 118 (Statutes of 2005, Chapter 157)
• Board of Equalization Legislative Staff Enrolled Bill Analysis

Resources

• Alcoholic Beverage Tax Law
• Business and Professions Code Section 23000-23047

Related Websites

• Department of Alcoholic Beverage Control

If you have questions regarding this program or need to register with the Board, please contact the Excise Taxes Division at the following address:

Excise Taxes Division, MIC:56
State Board of Equalization
PO Box 942879
Sacramento, CA 94279-0056

Telephone: 800-400-7115 Fax: 916-323-9297