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Chapter 4. Sales and Use Tax›Article 6. Specific Business Engaged in Retailing›Appendix A

§ 1568. Beer, Wine and Liquor Dealers.

California Code of Regulations, Title 18 — Division 2. California Department of Tax and Fee Administration — Business Taxes · 2026 edition · updated 2026-10-05 · California

Source: https://govt.westlaw.com/calregs/Document/ID6B4C2834C8311EC89E5000D3A7C4BC3?viewType=FullText&originationContext=documenttoc&transitionType=CategoryPageItem&contextData=(sc.Default)

The measure of tax with respect to retail sales of beer, wine and spirituous liquors is the entire amount charged therefor, inclusive of the amount of other state or federal taxes imposed with respect to the property.

Credits

Note: Authority cited: Section 7051, Revenue and Taxation Code. Reference: Section 6012, Revenue and Taxation Code. Federal areas, sales on, see Regulation 1616. Federal taxes generally, see Regulation 1617.

History

  1. Amendment and renumbering of former Section 1968 filed 8-7-69; effective thirtieth day thereafter (Register 69, No. 32).

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▸Contents — California Code of Regulations, Title 18 — Division 2. California Department of Tax and Fee Administration — Business Taxes

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