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Beer Vendor (Certificate of Compliance) A Certificate of Compliance authorizes out-of-state vendors to ship beer into California.įor more information about alcoholic beverage licenses, visit the ABC's website. On-Sale General – Brew Pub (Type 75) Authorizes the sale of beer, wine and distilled spirits for consumption at a bona fide eating place (restaurant) and a limited amount of brewing of beer. Out-of-state Beer Manufacturer Certificate (Type 26) This certificate authorizes the shipment of beer manufactured outside of California to licensed importers within the State. Industrial Alcohol Dealer (Type 19) An industrial alcohol dealer sells alcohol for use in the trades, professions, and industries, but not for beverage use (Requires a seller's permit only). Beer and Wine Wholesaler (Type 17) Pertains to beer and wine wholesalers generally (Requires a seller's permit only). Customs Broker (Type 15) 'Customs broker' means any person who is authorized to act as an agent or broker for a person licensed as an importer for a person whose place of business is out of state, in regard to the importing of alcoholic beverages into the State in United States Internal Revenue bond or in United States Customs bond.

California breweries license#

Beer and Wine Importer (Types 09 and 10) These licenses permit the holders to import and export beer and wine and are only issued to persons who hold another type of license which permits the sale of beer and wine for resale. Small Beer Manufacturer (Type 23) This license is designated for a brewery that produces less than 60,000 barrels per year. Beer Manufacturer (Type 01) A 'beer manufacturer' means any person that has facilities and equipment for the purpose of, and is engaged in, the commercial manufacture of beer. After you apply with the ABC, we will notify you of which CDTFA Alcoholic Beverage Tax Account type you are required to register for. In addition to a seller's permit, you must register for an Alcoholic Beverage Tax account with the CDTFA if you are required to obtain any of the following licenses issued by the Department of Alcoholic Beverage Control (ABC). If you operate a brewery and produce beer for sale, you must register for a seller's permit and file sales and use tax returns with the California Department of Tax and Fee Administration (CDTFA). If you have suggestions for improving this guide, please contact us via email. Contact information and hours of operation are available in the Resources section.

California breweries free#

If at any time you need assistance with topics included in this guide – or with topics not included – feel free to contact us by telephone or email.

California breweries how to#

For more details on how to request written advice, please see publication 8, Get It in Writing! If You Need Help

To request written advice, please complete and submit the General, Non-Confidential Tax Questions Form online. This will enable the California Department of Tax and Fee Administration to give you the best advice and will help protect you from tax, penalties, and interest in case the information turns out to be erroneous. We understand our tax and fee laws can be complex, and we encourage you to send your specific tax or fee questions to us in writing. Please note that the information included in this guide is general in nature and is not intended to replace any law or regulation. Lastly, the Resources section provides links to a wealth of information, including web-based seminars, forms and publications, statutory and regulatory information, and access to live help from our customer service representatives. The Industry Topics section covers many topics in an at-a-glance format that can be expanded to provide more extensive information.

The Ingredients section provides guidance on the sales and use tax application to items used in brewing beer. The Getting Started section provides key resources related to registration, filing returns, account maintenance, required licenses, and other important topics. How to Use This GuideĮach section of this guide contains information important to your business. We created this guide with topics important to your business to help you better understand your sales, use, and alcoholic beverage tax obligations. We recognize that understanding and dealing with tax issues related to the brewing industry can be time-consuming and we want to help you get the information you need so you can spend more time focusing on your business. California has the largest number of craft breweries in the United States and that number is increasing every year.