Section 23026.

Cal. Business and Professions Code - BPC § 23026.
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
“Retail sale” or “sale at retail” means the sale by an on- or off-sale licensee for consumption and not for resale.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

Starting a business in California? California LLC guide: costs and requirements