Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Alcoholic Beverage Tax Court Decisions


D

DIAGEO-GUINNESS USA, INC. v. Board of Equalization (2012)

Classification of alcoholic beverages under the Alcoholic Beverage Control Act and the Alcoholic Beverage Tax Law

The classification of alcoholic beverages under the Alcoholic Beverage Control Act and the Alcoholic Beverage Tax Law is within the exclusive jurisdiction of the Department of Alcoholic Beverage Control, and the Board cannot adopt its own definitions for taxation purposes. Diageo-Guinness USA, Inc. v. Board of Equalization (2012) 205 Cal.App.4th 907.