Concepts Definitions
nnnnDepartment of Alcoholic Beverage Control (ABC): The California state agency that oversees the regulation and issuance of liquor licenses.
nnnnLiquor License: A permit issued by a governmental body allowing a business to sell alcoholic beverages.
nnnnState Board of Equalization: A California state agency that collects sales and use taxes and issues seller’s permits for the transfer of personal property.
nnnnState Franchise Tax Board (FTB): The California state agency responsible for administering state personal and corporate income taxes and managing tax withholdings for foreign sellers.
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