BEER DEALERS — all operations
This classification applies to dealers engaged primarily (over 50% of gross receipts) in the sale of beer or similarly brewed beverages to retailers or commercial users.
The production and the sale or distribution of beer or similarly brewed beverages manufactured by the employer shall be classified as 2121, Breweries.
Stores engaged in the sale of wine or liquor on a wholesale basis shall be classified as 8041, Stores — wine or spirits — wholesale.
Each store location that primarily (over 50% of gross receipts) engages in the sale of alcoholic beverages to walk-in trade for consumption away from the store premises shall be classified as 8060, Stores — wine, beer or spirits — retail.
| Shown below is the previously published phraseology and footnote | Effective Date |
|---|---|
Phraseology: BEER DEALERS — wholesale — all operations Footnote: This classification applies to employers operating under "off-sale" licenses issued by the California Department of Alcoholic Beverage Control and developing 50% or more of the gross receipts from the sale of beer to retailers and commercial users. The production and bottling or canning of beer and the sale and distribution of beer manufactured by the employer shall be classified as 2121, Breweries. Each store location that primarily (in excess of 50% of gross receipts) engages in the sale of alcoholic beverages to walk-in trade for consumption away from the store premises shall be classified as 8060, Stores — wine, beer or spirits. | 1/1/2019 |
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