Tax Guide for Liquor Store Operators
Helping your business succeed is important to the Board of Equalization. Taxes you collect and pay to the state help fund state and local services and programs important to you and your community. We recognize that understanding tax issues related to your industry can be time-consuming and complicated, and want to help you get the information you need so you can focus on starting and growing your business.
To help you better understand the tax obligations specific to liquor store operators and owners, we have created this guide to tax issues and information important to your business.
How to Use This Guide
Each section of this guide contains information important to your business. The Industry Topics section covers many topics, each in an at-a-glance format that can be expanded to provide more extensive information if you need it.
The Getting Started section provides key resources related to registration, filing returns, account maintenance and other important information you need.
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.
Please note that this information included is general in nature and is not intended to replace any law or regulation.
If You Need Help
If at any time you need assistance with topics included in this guide - or with others we may have not included - feel free to contact us by telephone or email for assistance. Contact information and hours of operation are available in the Resources section.
If you have suggestions for improving this guide, please contact us by email .
If you own a business in California, and
you expect to be making taxable sales, you must register with us for a seller's permit and file regular sales and use tax returns. You may be required to register for other licenses or accounts. Using our online registration link below you can register for a seller’s permit and also obtain other necessary licenses or accounts. Listed below are other tax and fee programs that may be applicable to liquor stores.
Cigarette and Tobacco Products Licensing Act
You must register with us for a Cigarette and Tobacco Products Retailer License if you intend to sell cigarettes or tobacco products at retail. All new applications must be submitted with a one-time license fee of $100 for each retail location selling cigarettes or tobacco products. A license is valid for a 12-month period, is not assignable or transferable, and must be renewed annually at no additional cost, as long as it is renewed timely.
Cigarettes must have the California cigarette and tobacco products tax stamp affixed to each package.
For more information, download Publication 78. Sales of Cigarettes and Tobacco Products in California .
Online Registration — Register with us for your seller's permit and apply for any of the licenses, permits, or accounts listed above, or add a business location to an existing account.
If you have already registered with us, you'll find these tools helpful in maintaining your account.
Filing and Payments
- Tax Return Filing Deadlines — Find your filing due dates.
- File a Tax Return Online — BOE's online filing service is easy, fast, and free!
- Online Payment Options — Make payments online for tax and fee programs.
Notice of Business Change — Keep your information current by using the links below and notifying us of any business changes.