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
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.
Resources
- Alcoholic Beverage Tax Law
- Business and Professions Code Section 23000-23047
- Alcoholic Beverage Tax Regulations
Related Websites
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