Tag Archives: State Board of Equalization

• CA Court of Appeal Invalidates Distilled Spirits Regulations

CA 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 […]