STORES — wine, beer or spirits — retail
This classification applies to retail stores operating under "off-sale" licenses issued by the California Department of Alcoholic Beverage Control and primarily (over 50% of gross receipts) engaged in the sale of alcoholic beverages to the general public for consumption away from the store premises, including product tastings in connection therewith.
For purposes of determining gross receipts, only the portion of lottery ticket sales identified by the California State Lottery as commission shall be included in the calculation. See Section IV, Rule 5, Stores.
This classification also applies to tasting rooms in connection with wine or alcoholic cider production.
| Shown below is the previously published phraseology and footnote | Effective Date |
|---|---|
Phraseology: STORES — wine, beer or spirits — retail Footnote: This classification applies to retail stores operating under "off-sale" licenses issued by the California Department of Alcoholic Beverage Control and primarily (over 50% of gross receipts) engaged in the sale of alcoholic beverages to the general public for consumption away from the store premises, including product tastings in connection therewith. For purposes of determining gross receipts, only the portion of lottery ticket sales identified by the California State Lottery as commission shall be included in the calculation. See Section IV, Rule 6, Stores. This classification also applies to tasting rooms in connection with wine or alcoholic cider production. | 9/1/2021 |
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