CDTFA Business Tax Regulations (18 CCR)
Cal. Code Regs., tit. 18, § 1568
Beer, Wine and Liquor Dealers
Official textcdtfa.ca.govlast amended
Reference: Section 6012, Revenue and Taxation Code.
Federal Areas, sales on, see Regulation 1616.
Federal Taxes Generally, see Regulation 1617.
The measure of tax with respect to retail sales of beer, wine and spirituous liquors is the entire amount charged therefore, inclusive of the amount of other State or federal taxes imposed with respect to the property.
History-Effective August 1, 1933.
Adopted as of January 1, 1945, as a restatement of previous rulings.
Amended and renumbered August 5, 1969, effective September 6, 1969.
Source: view the official text
Nearby sections (25 sections)
- 1541.5 · Printed Sales Messages
- 1543 · Publishers
- 1546 · Installing, Repairing, Reconditioning in General
- 1548 · Retreading and Recapping Tires
- 1549 · Fur Repairers, Alterers and Remodelers
- 1550 · Reupholsterers
- 1551 · Repainting and Refinishing
- 1553 · Miscellaneous Repair Operations
- 1565 · Auctioneers
- 1566 · Automobile Dealers and Sales Representatives
- 1566.1 · Auto Auctions and Auto Dismantlers
- 1567 · Banks and Insurance Companies
- 1568 · Beer, Wine and Liquor Dealers
- 1569 · Consignees and Lienors of Tangible Personal Property for Sale
- 1570 · Charitable Organizations
- 1571 · Florists
- 1572 · Memorial Dealers
- 1573 · Court Ordered Sales, Foreclosures and Repossessions
- 1574 · Vending Machine Operators
- 1583 · Modular Systems Furniture
- 1584 · Membership Fees
- 1585 · Cellular Telephones, Pagers, and Other Wireless…
- 1586 · Works of Art and Museum Pieces for Public Display
- 1587 · Animal Life, Feed, Drugs and Medicines
- 1588 · Seeds, Plants and Fertilizer