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Friday, June 1, 2012

California Court of Appeal Invalidates Distilled Spirits Regulations

According to the California Third District Court of Appeal ruling in Diageo-Guinness USA, Inc., et al. v. State Board of Equalization, California’s Alcoholic Beverage Tax Regulations 2558, 2558.1, 2559, 2559.1, 2559.3, and 2559.5, defining “distilled spirits” and “wine” for taxation purposes have been invalidated.

Manufacturers, wine growers and importers should return to the prior practice of reporting beer, wine and distilled spirits transactions for alcoholic beverage tax purposes consistent with the classifications established by the Department of Alcoholic Beverage Control. Manufacturers, wine growers and importers of these beer and wine products are hereby advised to stop reporting these products at the higher distilled spirits tax rate effective immediately.
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