California
Home stateFiled electronicallyLast checked September 29, 2026
Your home base: your Type 02 winegrower license already covers shipping to Californians, with no separate shipping permit.
California has its own chapter in the free book Direct to Consumer, State by State, and this page carries any change since it went to press. Get the whole book
Can you ship here?
- Permit
- None beyond your Type 02 winegrower license; retail shipments to adult Californians are a basic privilege of it. The license renews every June 30.
- Volume limit
- None. The license lets you sell to consumers for off-premises use with no per-consumer cap.
What you'll file
| Return or report | Form | Agency | How Pinrates handles it |
|---|---|---|---|
| Sales and use tax return with district tax (last day of the month after the period) | CDTFA-401, Schedule A | CDTFA | Filed electronically by Pinrates. |
| Winegrower tax return (15th of the month after the period, even at zero) | CDTFA-501-WG | CDTFA | On your Pinrates calendar, with the portal a click away. You prepare and file it. |
| Distributor Report and CRV payment (last day of the month after sales) | CalRecycle | On your Pinrates calendar, with the portal a click away. You prepare and file it. | |
| Beverage Manufacturer Report and processing fees (10th of the second month) | CalRecycle | On your Pinrates calendar, with the portal a click away. You prepare and file it. | |
| Grape crush report and Assessment Report #1 (January 31, or January 29 in 2027, even with no crush) | Grape Crush and Purchase Inquiry | Department of Food and Agriculture | On your Pinrates calendar, with the portal a click away. You prepare and file it. |
| Winegrowers/Blenders Report of gallons produced (by July 31) | Department of Alcoholic Beverage Control | Not covered by Pinrates. You file it directly. |
When it's due
| Sales tax (monthly filers) | Every month, by the last day |
| Sales tax (quarterly filers) | Jan 31, Apr 30, Jul 31, Oct 31 |
| Sales tax prepayments (quarterly prepay) | Feb, Mar, May, Jun, Aug, Sep, Nov, Dec, by the 24th |
| Winegrower tax, 501-WG (monthly) | Every month, by the 15th |
| Winegrower tax, 501-WG (quarterly, if assigned) | Jan, Apr, Jul, Oct, by the 15th |
| Winegrower tax, 501-WG (annual, if assigned) | Jan 15 |
| CalRecycle Distributor Report + CRV | Every month, by the last day |
| CalRecycle Beverage Manufacturer Report | Every month, by the 10th |
| CalRecycle annual payments (if elected) | Feb 1 |
| CDFA grape crush + Assessment Report #1 | Jan 31 (Jan 29 in 2027) |
| CDFA crush assessment, grapes received Dec 16 to Jun 30 | Jun 30 |
| Type 02 license renewal | Jun 30 |
| ABC Winegrowers/Blenders Report | Jul 31 |
A California winery's year. Your CDTFA and CalRecycle frequencies are assigned or elected, so keep only the rows that match your accounts; the ABC gallonage report covers the fiscal year to June 30 and is due before August 1.
Filing your return in Pinrates
Pinrates prepares your sales and use tax return from your orders and files it with CDTFA through its Direct Transmit program, with the payment: no CDTFA Online Services login, no re-keying.
- Built from your sales. Pinrates builds the return as sales come in, direct-to-consumer and wholesale. Every line traces back to the sales behind it: wholesale is deducted with each buyer's license on file, and the district tax schedule (Schedule A2) comes from each delivery address.
- Reviewed on one screen. You see each line beside the draft it came from, and the whole return laid out as CDTFA's own form.
- Paid with the return. CDTFA debits your bank account on the day you choose, up to the due date. There is nothing to pay at CDTFA's site.
- Filed when you click File. Confirm, and CDTFA's answer comes straight back: the confirmation number is recorded on the return, and the filed copy is kept with it.
← Filings
California sales and use tax (CDTFA-401-A)
Hollow Oak Cellars · CDTFA-401-A2 · Q3 2026 · due Oct 31, 2026 · files with CDTFA by Direct Transmit
The return
| Draft | Filed with CDTFA | |
|---|---|---|
| Line 1: Total sales | $412,860.37 | $412,860.00 |
| Line 4: Sales for resale (wholesale) | $18,240.00 | $18,240.00 |
| Line 8: Sales shipped out of California | $236,415.12 | $236,415.00 |
| Line 11: Total nontaxable transactions | $254,655.00 | |
| Line 12: Transactions subject to tax | $158,205.25 | $158,205.00 |
| Line 13: State tax (6%) | $9,492.00 | |
| Line 14: County tax (0.25%) | $396.00 | |
| Line 15: Local tax (1%) | $1,582.00 | |
| Line 16: District tax (Schedule A2) | $1,604.00 | |
| Line 17: Total tax | $13,074.26 | $13,074.00 |
| Line 18: Excess tax collected | $12.40 | $12.00 |
| Amount due | $13,086.66 | $13,086.00 |
Schedule A2: $134,339.00 across 31 district areas, $23,866.00 at the state rate only, district tax $1,604.00.
See the orders →The return as CDTFA's form (PDF) ↗
Payment
CDTFA debits $13,086.00 from checking ****4417 (Hollow Oak Cellars LLC) on Friday, October 30. Authorized by Dana Ruiz. There is nothing to pay at CDTFA's site.
Debit on 10/30/2026 Any banking day up to the due date: CDTFA refuses a date after it.
File
Try the File button: Hollow Oak Cellars is a fictional example account, and nothing is sent.
Pinrates is a CDTFA-certified Direct Transmitter for California sales and use tax returns (CDTFA-401-A2). Certification means we showed in CDTFA's testing that we transmit return data correctly; it is not an endorsement by CDTFA.
Tax rates
Sales tax at 7.25% plus district taxes on Schedule A. You also pay the wine excise of $0.20 a gallon ($0.30 sparkling).
Local rates: calculated from each delivery address.
Other rules
- Label registration
- None for wine. CRV marking on wine containers has been mandatory since July 1, 2026, except for wine filled and labeled before July 1, 2025.
- Carrier
- A private carrier's alcohol service; the U.S. Postal Service cannot carry wine.
- Age
- Selling or furnishing alcohol to anyone under 21 is a misdemeanor.
Changes since September 29, 2026
None recorded. The California chapter of Direct to Consumer, State by State is current as of September 29, 2026; any change to California's direct-shipping rules after that date is posted here.
Ship to California?
Of the returns and reports above, Pinrates files 1 electronically, on the Prepare plan at $299 a month. 4 more stay on your filing calendar.
Sources
Every source the California chapter of Direct to Consumer, State by State cites, last checked September 29, 2026. Each key opens the same page as the short link printed in the book.
Forms
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| ca-02 | Annual gallonage report under B&P § 23327 and 4 CCR § 9 | California ABC, "Winegrowers/Blenders Report" | California ABC |
| ca-16 | Who files, due date, zero returns, penalties | CDTFA, "Winegrower Tax Return" online filing instructions | CDTFA |
| ca-22 | Lines tie to the CDTFA-401 return | CDTFA, Form CDTFA-531-A2, Schedule A2, Computation Schedule for District Tax, with instructions | CDTFA |
| ca-28 | 2026 crop year questionnaire due January 29, 2027 | CDFA, "Grape Crush Report" page | CDFA Marketing Services |
| ca-32 | Type 02 license renewal fees | California ABC | |
| ca-33 | Seller's permit | CDTFA | |
| ca-34 | Winegrower tax account, opened after you register with the ABC | CDTFA | |
| ca-35 | Beverage manufacturer and distributor registration | CalRecycle | |
| ca-36 | CRV label message on wine | CalRecycle | |
| ca-37 | Sales and use tax return with district tax | CDTFA-401, Schedule A | CDTFA |
| ca-38 | Distributor Report and CRV payment | CalRecycle | |
| ca-39 | Winegrowers/Blenders Report of gallons produced | California ABC |
Portals and accounts
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| ca-40 | File and pay sales tax and winegrower tax returns | CDTFA Online Services | CDTFA |
| ca-41 | File Distributor and Beverage Manufacturer Reports | DORIIS | CalRecycle |
| ca-42 | Request DORIIS access | CalRecycle 752-PAR | CalRecycle |
| ca-43 | Renew the license and file the Winegrowers/Blenders Report online | ABC Online Services | California ABC |
Statutes
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| ca-03 | Winegrower privileges | Cal. Bus. & Prof. Code § 23358 | |
| ca-06 | Wine direct shipper permit | Cal. Bus. & Prof. Code § 23661.3 | |
| ca-11 | CRV labeling | Cal. Pub. Res. Code § 14561(a), (f)(1)(A)-(B), (g) | |
| ca-12 | Sale or furnishing to persons under 21 | Cal. Bus. & Prof. Code § 25658(a) | |
| us-53 | Alcoholic beverages nonmailable | 18 U.S.C. § 1716(f) | |
| ca-17 | License expiration, late renewal penalties, cancellation | Cal. Bus. & Prof. Code § 24048 | |
| ca-20 | Proposition 65 excludes businesses with fewer than 10 employees | Cal. Health & Safety Code § 25249.11(b) | |
| ca-24 | Alcoholic beverage tax returns due the 15th | Cal. Rev. & Tax. Code § 32251 | |
| ca-25 | Quarterly or annual reporting periods | Cal. Rev. & Tax. Code § 32251.5 | |
| ca-26 | Distributor annual redemption payment option | Cal. Pub. Res. Code § 14574(b) | |
| ca-27 | Processing fees | Cal. Pub. Res. Code § 14575(g) | |
| ca-29 | Cal. Food & Agric. Code § 55601.6(b) (crush fee due Jan. 31 on grapes received through Dec. 15, and June 30 on grapes received later), as amended by AB 1322 (2025) |
Regulations
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| ca-09 | Cal. Code Regs. tit. 4, § 9 (winegrower's annual gallonage report for the 12 months ending June 30, due before August 1), adopted under B&P § 23327 | ||
| ca-19 | Minor decoy requirements for delivery enforcement | Cal. Code Regs. tit. 4, § 141.1 | |
| ca-21 | Alcoholic beverage warnings | Cal. Code Regs. tit. 27, § 25607.3 | |
| ca-45 | Sales and Use Tax Regulation 1628, transportation charges | Cal. Code Regs. tit. 18, § 1628 | |
| ca-46 | Sales and Use Tax Regulation 1698, records kept at least four years | Cal. Code Regs. tit. 18, § 1698(i) |
Agency guidance and other sources
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| ca-01 | In-state shipping is a basic Type 02 privilege | California ABC, "Wine Direct Shipper Permit (License Type 82)" | California ABC |
| ca-04 | CDTFA, Local and District Tax Guide for Retailers | CDTFA | |
| ca-05 | Alcoholic beverage tax rates per wine gallon | CDTFA, "Tax Rates: Special Taxes and Fees" | CDTFA |
| ca-07 | Distributor and Beverage Manufacturer report deadlines | CalRecycle, "Reporting and Payment" | CalRecycle |
| ca-08 | Grape Crush Inquiry and Assessment Report #1 | CDFA Marketing Services, letter to producers and order (Nov. 2025) | CDFA Marketing Services |
| ca-10 | Brand registration applies to beer | California ABC, "Beer Brand Registration" | California ABC |
| ca-13 | Type 02 winegrower | California ABC, "License Types" | California ABC |
| ca-14 | Tax account after ABC licensing | CDTFA, "Alcoholic Beverage Tax: Getting Started" | CDTFA |
| ca-15 | Program since January 1, 2024 | CalRecycle, "Wine and Distilled Spirits" | CalRecycle |
| ca-18 | Licensees ultimately responsible for deliveries away from the premises | California ABC, "Delivery of Alcoholic Beverages" advisory (Apr. 30, 2020) | California ABC |
| ca-44 | When delivery, handling and combined charges are taxable | CDTFA, Publication 100, Shipping and Delivery Charges, "Applying Sales Tax" | CDTFA |
| ca-23 | CDTFA, "Sales and Use Tax Returns: Filing Frequencies and Due Dates" | CDTFA | |
| ca-30 | $0.14 a ton and $1.25 per $1,000 unchanged | CDFA Division of Marketing Services, letter and order on the 2026 crop year assessments (Aug. 7, 2026) | CDFA Marketing Services |
| ca-31 | CRV amounts by container size | CalRecycle, "Beverage Container Recycling" | CalRecycle |
This page is a reference, not legal advice. Confirm requirements with the state before acting on them.
The California chapter is one of 51 in Direct to Consumer, State by State. Get the free digital edition.