Sales and Use Tax Rules for Brewery Beer Tastings: When Are Fees Taxable?

• Sales tax applies to fees charged for beer tastings at breweries.
• If tastings are free, the brewery owes use tax on the cost of taxable items used to make the beer.
• Use tax does not apply to food product ingredients or food items given away for free.
• For more details, refer to the Tax Guide for Beer Brewers and Distributors.

Source: cdtfa.ca.gov

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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