California Revenue and Taxation Code

§ 32054

RTC § 32054Div. 2 · Part 14 · Ch. 2

Statute text

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 licensed to sell alcoholic beverages on boats, trains, or airplanes operated by a common carrier when the alcoholic beverages are to be used without this State; nor in such case need the common carrier procure a license for purposes of purchasing alcoholic beverages from a licensed manufacturer, wine grower, rectifier, importer, or wholesaler.

Legislative history

Added by Stats. 1955, Ch. 1842.