California Revenue and Taxation Code CHAPTER 2 - General Exemptions

• Section 32051.
  Alcoholic beverages in continuous transit through this State are exempt from the provisions of this part only while in continuous transit through this State in...
• Section 32052.
  No tax shall be imposed upon the sale of alcohol, distilled spirits, or wine by distilled spirits manufacturers, brandy manufacturers, rectifiers, industrial alcohol dealers, or...
• Section 32053.
  Except as provided in Section 23113 of the Business and Professions Code, alcohol or other distilled spirits sold for the uses mentioned in Sections 23111...
• Section 32054.
  No tax shall be imposed upon the sale of alcoholic beverages by a licensee in this State to a common carrier or to a person...

Last modified: October 22, 2018