COVID-19 Industry Resource List

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INDUSTRY ADVISORY

The following links are recommended resources for craft breweries in Los Angeles County during the COVID-19 pandemic. Please note that this situation is constantly changing and that this may not reflect the most up-to-date information. Please send tips and new information to contact@labrewersguild.org.

Not an L.A. County Brewers Guild brewery? L.A. Beer supporters can follow us on social media at @labrewers for news and details.

Los Angeles County 

 

State of California

Additional Resources

Employer Resources 

Tax Resources

  • California Governor Gavin Newsom issued an Executive Order (here) directing the Franchise Tax Board, Board of Equalization, and other California state agencies to extend due dates for tax filings and payments for individuals and businesses impacted by social distancing directives.
  • Income Tax: Information on allowable delays in tax payments for personal income and corporations under the Franchise Tax Board.
  • CA Sales Tax: COVID-19 Relief Page. Taxpayers may request assistance by contacting the CDTFA. Requests for relief of interest or penalties or requesting an extension for filing a return may be made through our online services. Taxpayers may also request assistance in writing by sending a letter to the address below or contacting us via email. We are also available to answer questions and provide assistance for taxpayers that call our Customer Service Center at 800-400-7115. This includes assistance if you are unable to make a timely tax payment.
  • Excise Tax: The State Board of Equalization may be providing similar relief to alcohol taxes but it is yet to be confirmed/posted.
  • Payroll Tax: The Employment Development Department is allowing people to request a 60 day delay in payroll taxes. Employers statewide directly affected by the new coronavirus (COVID-19) may request up to a 60-day extension of time from the EDD to file their state payroll reports and/or deposit payroll taxes without penalty or interest. This extension may be granted under Section 1111.5 of the California Unemployment Insurance Code (CUIC). A written request for extension must be received within 60 days from the original delinquent date of the payment or return.

ABC GUIDANCE

The CCBA provides information to help California brewers comply with ABC regulations and is intended only as general guidance. The consultation is not legal advice and does not replace the advice or representation of a licensed attorney. The CCBA highly recommends that all licensed beer manufacturers have an attorney or consultant review matters pertaining to ABC compliance.

 

LEASE AND MORTGAGE SUPPORT 

ABC Resources

SELLING AND DELIVERING BEER DIRECT TO CONSUMERS

  • Q: Am I allowed to DELIVER my beer directly to consumers? Yes. Keep in mind that your brewery (type 23 /01) still holds the liability if the beer is delivered to someone under 21 or overly intoxicated.
  • The “order” of the beer has to occur on your licensed premise (so taking the order over the phone or online). You can accept payment for the order either over the phone, via the internet or upon receipt of the delivered beer.
  • Q: Am I allowed to work with a third-party to deliver my beer directly to consumers?A third-party, non-licensed entity may deliver purchased beer from your license directly to consumers.
  • However, keep in mind that whether your brewery employee delivers the purchased beer directly to consumers or a third-party non licensed entity, your brewery (type 23 /01) still holds the liability if the beer is delivered to someone under 21 or overly intoxicated.
  • Q: Are there any restrictions on when I am allowed to deliver beer to consumers?Delivery can be made anytime other than 2:00-6:00am. Unlike wholesale, direct sale to a consumer and delivery is allowed on a Sunday.
  •  Q: Am I required to charge posted prices when delivering beer to consumers?No, you do not have to post your direct-to-consumer prices with the ABC.
  •   Q: Am I required to charge a delivery fee when delivering beer direct to consumers?Not required by the ABC to charge a delivery fee, but this should be “included” in the cost of the beer.
  •  Q: Are there different requirements for selling a keg of beer directly to consumers?Section 25659.5 of the ABC code requires you to tag and track kegged beer sold directly to consumers.

SHIPPING BEER DIRECT TO CONSUMERS

  • Q: Am I allowed to SHIP my beer directly to consumers?A: A type 23 may sell and ship directly to a consumer in California
  • Your brewery is responsible for the transaction and holds all responsibility, including not selling to minors or to overly intoxicated people – both which are violation on your license.
  • The USPS does not allow shipping of alcohol and UPS and Fed Ex have specific requirements.
  • Q: Am I allowed to SHIP my beer directly to consumers in another state?To sell or ship beer into another state, you need to adhere to that particular state’s alcohol laws. Although there are a few states that allow direct shipping to consumers from an out-of-state brewery, most states only allow an out-of-state brewery to ship to a licensed wholesaler. When shipping into another state, whether to a consumer (if allowed) or a wholesaler, you should be aware of the various restrictions such as label approval and/or brand registration, tax reporting, licensing, etc.
  • Q: Am I required to charge a shipping fee for delivery to consumers?Not required by the ABC law, although the delivery should be included in the cost of the product.

 

 

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