Cal. Code Regs. tit. 18 § 2560
Samples and donations of alcoholic beverages shall be reported as sales.
Each transfer of samples between licensees authorized to possess alcoholic beverages on which the California state alcoholic beverages taxes have not been paid (manufacturers, manufacturers' agents, distilled spirits wholesalers and rectifiers) shall be on an ex-tax basis, and shall be recorded on an invoice marked: "Samples."
Distilled spirits taxpayers receiving samples from other licensees in California shall record the receipt in form BOE-241-A. Samples received by direct importation shall be recorded in form BOE-242-A. Distilled spirits picked up at the licensed premises of a distilled spirits rectifier or wholesaler by a representative of a manufacturer or of a manufacturer's agent to be used by him for sampling purposes, shall not be considered to be a transfer of samples between the licensees referred to in the second paragraph of this rule. Such deliveries of distilled spirits shall be reported as taxable sales by the rectifier or wholesaler.
Cal. Code Regs. Tit. 18, § 2560
2. Change without regulatory effect amending third paragraph and NOTE filed 1-25-2010 pursuant to section 100, title 1, California Code of Regulations (Register 2010, No. 5).
Note: Authority cited: Sections 32451 and 32452, Revenue and Taxation Code. Reference: Sections 32003, 32151, 32201 and 32220, Revenue and Taxation Code.
2. Change without regulatory effect amending third paragraph and Note filed 1-25-2010 pursuant to section 100, title 1, California Code of Regulations (Register 2010, No. 5).