Alcoholic Beverage Tax Annotations

Alcoholic Beverage – Angostura Bitters
Angostura bitters used as flavoring is too concentrated to be fit for consumption as a beverage. As such, Angostura bitters is not "fit for beverage purposes" under the definition of an alcoholic beverage and cannot be a distilled spirit, beer or wine, and is therefore not subject to the tax. 11/12/97. (M99-1).

Distilled Spirits – Distilled Spirits Blended with Beer or Wine
An alcoholic beverage product which is a mixture of wine and a distilled spirit meets the definition of a ''wine'' only if the distilled spirit added is distilled from the particular agricultural product or products of which the wine is made, and the distilled spirit is not more than 15 percent of the total volume of the product and the result of the mixture is not more than 24 percent alcohol by volume. If the product does not meet the definition of wine, it is instead considered in its entirety a distilled spirit for tax purposes.

An alcoholic beverage product including beer and any amount or kind of distilled spirit does not meet the definition of beer and will instead be taxed as a distilled spirit. 5/27/97. (M98-1, Am. 2000–1).

Imported Beer or Wine Presumed Sold – Section 32175 – Imported Beer Stored in a Warehouse
An out of-state manufacturer delivering beer to a warehouse in California for temporary storage before it is sold to distributors is the legal importer of the beer into California and is responsible for reporting and paying the tax to the state. 7/17/97.

Refund Claims
Under section 32401, a person who purchases alcoholic beverages tax-paid from a vendor is not entitled to claim a refund for alleged overpayments of alcoholic beverage tax. 6/9/86.

Trucking Company Carriers – Section 32109 – Contract Carrier
A contract carrier authorized by the Interstate Commerce Commission to transport general commodities in interstate commerce was properly denied an interstate alcoholic beverage transporter's permit. California statutory law makes clear that, with certain exceptions, only common carriers may bring alcoholic beverages into the state provided they have also registered with the Board and received from it an interstate alcoholic beverage transporter's permit. (Revenue & Taxation Code Section 32109; Business & Professional Code Section 23661) 1/09/92.