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.
Forms and Publications
- Alcoholic Beverage Tax Law
- Business and Professions Code Section 23000-23047
- Alcoholic Beverage Tax Regulations
If you have questions regarding this program or need to register with the Board, please contact us at the following address:State Board of Equalization
PO Box 942879
Sacramento, CA 94279-0088
Telephone: 1-800-400-7115 Fax: 1-916-323-9297