CDTFA-501-WG: California winegrower tax return
CDTFADue dates trackedLast checked September 29, 2026
Every licensed California winegrower reports the state's wine excise on the Winegrower Tax Return (CDTFA-501-WG), filed electronically. A return is due every period, even when no tax is owed. ca-16
When it's due
| Your filing frequency | Due |
|---|---|
| Monthly, unless the CDTFA assigns another period | The 15th of the following month |
| Quarterly, if assigned | Jan 15, Apr 15, Jul 15, Oct 15 |
| Annual, if assigned | Jan 15 |
The statute sets monthly periods, and the CDTFA may assign quarterly or annual periods based on where you do business, how much you do and how much tax you normally pay. Check your assignment in CDTFA Online Services. ca-24 ca-25 ca-40
The tax
California's wine excise is $0.20 a wine gallon for still wine and sparkling hard cider and $0.30 for champagne and sparkling wine, rates unchanged since July 15, 1991. ca-05
The CDTFA opens your winegrower tax account after you register with the ABC; you also need a seller's permit for sales tax. ca-14 ca-34
Zero returns and penalties
A return is due every period whether or not any tax is owed. A late return costs $50 and a late payment 10% of the tax due; when both are late, the penalty is the greater of the two, plus interest. ca-16
How Pinrates handles it
On your Pinrates calendar, with the portal a click away. You prepare and file it.
The CDTFA-501-WG in Pinrates
Pinrates keeps the CDTFA-501-WG on your filing calendar with your other returns, on the Prepare plan at $299 a month.
Sources
Every source this page cites, from the California chapter of Direct to Consumer, State by State, last checked September 29, 2026. Each key opens the same page as the short link printed in the book. Any change since then is posted on the California page.
Cited on this page
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| ca-16 | Who files, due date, zero returns, penalties | CDTFA, "Winegrower Tax Return" online filing instructions | CDTFA |
| 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-40 | File and pay sales tax and winegrower tax returns | CDTFA Online Services | CDTFA |
| ca-05 | Alcoholic beverage tax rates per wine gallon | CDTFA, "Tax Rates: Special Taxes and Fees" | CDTFA |
| ca-14 | Tax account after ABC licensing | CDTFA, "Alcoholic Beverage Tax: Getting Started" | CDTFA |
| ca-34 | Winegrower tax account, opened after you register with the ABC | CDTFA |
This page is a reference, not legal advice. Confirm requirements with the state before acting on them.
Everything California asks a winery to file, and how Pinrates handles each return, is on the California page. Also for California wineries: CDTFA-401-A2 (California sales and use tax return).
The California chapter is one of 51 in Direct to Consumer, State by State. Get the free digital edition.