Any person in possession of a stock of lawfully acquired alcoholic beverages following the revocation of, suspension of, voluntary surrender of, or failure to renew, the license may sell the stock, under supervision of the department in the manner as the department by rule provides, to licensees authorized to sell the alcoholic beverages.
Alcoholic BeveragesAuthorized Unlicensed Transactions and Exemptions
Section § 23100
If someone has legally obtained alcoholic beverages but their license to sell alcohol is revoked, suspended, surrendered, or not renewed, they can still sell their stock. However, this sale must be supervised and follow the rules set by the relevant department, specifically to other licensed sellers of alcohol.
alcoholic beverages stock sale license revocation
Section § 23101
Banks and financial institutions can sell alcoholic beverages or related warehouse receipts, which they hold as collateral, to licensed resellers. However, they must first get permission from the relevant department.
Any bank, trust company, or financial institution owning or possessing alcoholic beverages or warehouse receipts therefor as security for an obligation or as a result of enforcement of a security interest may, after permission has been given by the department, sell the alcoholic beverages or warehouse receipts to a licensee authorized to sell for resale such alcoholic beverages or such warehouse receipts.
alcoholic beverages collateral selling alcoholic beverages warehouse receipts
Section § 23102
This law explains what happens to certain business licenses if the person who holds the license passes away, can no longer manage their own affairs, or declares bankruptcy. For a short time, a surviving partner on the license or someone representing the person's estate can use the license. If there’s no such person, the allowed time to use the license is extended, but it can eventually be transferred to another party with special authority. There’s a possibility to extend this period if a reason is provided. Also, if there's a pending transfer application, those managing the license can keep using it until a decision is made. Lastly, anyone using the license for someone who owed taxes must file a bond, effectively stepping into their tax responsibilities.
(a)CA Business & Professions Code § 23102(a) On the death, insolvency or incompetency to act of a natural person who is a licensee, the privileges of the license may be exercised by a competent surviving colicensee for thirty (30) days or until an administrator, executor, guardian, conservator, receiver, trustee or assignee for the benefit of creditors of the estate of the deceased, incompetent or insolvent licensee has been appointed, whichever first occurs. If there is no competent surviving colicensee, the privileges of the license may be exercised by any person acting on behalf of the deceased or incompetent licensee or his estate.
(b)CA Business & Professions Code § 23102(b) At the end of the period permitted by subsection (a) of this section the privileges of the license may be exercised for sixty (60) days without transfer and thereafter upon transfer by the administrator, executor, guardian, conservator, receiver, trustee or assignee for the benefit of creditors of the estate of the deceased, incompetent or insolvent licensee, acting jointly with any competent surviving colicensee if such joint action is required by law. The sixty (60) day period provided for in this subsection may be extended by the department for good cause.
(c)CA Business & Professions Code § 23102(c) If prior to the expiration of the period permitted by subsection (b) and any extension thereof there has been filed and is pending an application to transfer the license pursuant to Section 24071 or otherwise, the persons exercising the privilege of the license under subsection (b) may continue to do so until such application is finally granted or denied.
(d)CA Business & Professions Code § 23102(d) If the license was issued to a taxpayer as defined in Section 32005 of the Revenue and Taxation Code, the person exercising the privileges of the license hereunder shall be deemed to be a taxpayer and shall file an appropriate bond for the purposes of Part 14 (commencing at Section 32001) of Division 2 of the Revenue and Taxation Code.
license privileges surviving colicensee deceased licensee
Section § 23104
If an insurer or a company that transports goods agrees to cover losses for shipping alcohol and has received approval, they can take and sell damaged alcoholic beverages that they have insured. They can only sell to businesses that are licensed to sell alcohol. This only applies to alcoholic drinks owned by licensed sellers and insured by the company authorized to sell them. The damaged drinks must be clearly marked as coming from a catastrophic event, like fire or an accident, and must have a label indicating they weren't labeled by the original manufacturer.
Any insurer may, or any common carrier acting as an insurer for losses to persons shipping alcoholic beverages may, after permission has been granted by the department, take possession of and sell any alcoholic beverages the containers of which have been damaged by fire or otherwise to licensees who are authorized to sell the alcoholic beverages. Any licensee so qualified may purchase and accept delivery of the alcoholic beverages from the insurer or common carrier so authorized to sell. This permission extends only to alcoholic beverages owned by a licensee and insured against loss or damage by the insurer or common carrier applying for the permission. Alcoholic beverages so sold shall be labeled or otherwise identified, prior to and at the time of sale, as distress merchandise, salvaged from fire, wreck, or similar catastrophe, and such label or other identification shall be affixed over the regular label of the merchandise, and shall provide thereon that it was not affixed by the manufacturer.
insurer permissions damaged containers alcoholic beverage sales
Section § 23104.1
This law says a wine retailer in California can return wine to the seller, but the seller can't sell any more wine to that retailer for a year after accepting the return unless one of several conditions apply. These conditions include returning wine for an identical exchange, following a court order, if the wine is discontinued, or there was a delivery mistake. Wine can also be returned if it's damaged or its quality has deteriorated. Special rules apply for wine returns after 15 days or when a business has ceased operations. There are also rules for returning wine to a seller from temporary or seasonal licensees.
A retailer may return wine to the seller or to the successor of the seller and the seller or his or her successor may accept the return thereof, except that the seller or his or her successor may not sell wine to the retailer for a period of one year after the date the returned wine is accepted or received unless any of the following exists:
(a)CA Business & Professions Code § 23104.1(a) The wine is returned in exchange for the identical quantity, brand, and item of wine.
(b)CA Business & Professions Code § 23104.1(b) The wine is returned pursuant to court order.
(c)CA Business & Professions Code § 23104.1(c) The returned wine is a brand or item of wine that has been discontinued by the seller or his or her successor, and the wine is exchanged for the identical quantity of a brand or item of similar quality.
(d)CA Business & Professions Code § 23104.1(d) The wine delivered was other than that ordered by a retailer or was in a quantity other than that ordered. In these cases, the retailer may, within 15 days after delivery, return the wine to the seller or his or her successor for exchange for the wine actually ordered, or may return the wine delivered in excess of the wine actually ordered. Returns under this subdivision may also be made after 15 days from the date of delivery upon written approval of the department.
(e)CA Business & Professions Code § 23104.1(e) The wine has deteriorated in quality or the container thereof has been damaged, or the label or container for the wine has been changed, and the wine is returned and exchanged for the identical quantity of the same brand and type of wine and size of container. For the purpose of this subdivision, “wines of the same type” means wines that are within the same class as provided in Article 14 (commencing with Section 17001) of Title 17 of the California Code of Regulations and bear the same rate of state wine excise tax.
If wine or the container thereof is damaged or deteriorated, and the seller thereof has ceased to carry on a business licensed under this division and there is no successor to the business, the wine may be returned by a retailer to a winegrower or wholesaler who handles the same brand or item of wine, upon the same terms and conditions provided in this section for the return of wine to a seller or his or her successor, after receiving approval from the department.
The approval of the department shall be required only for returns made after 15 days from the date of delivery under the provisions of subdivision (d), or returns made under the provisions of the immediately preceding paragraph.
(f)CA Business & Professions Code § 23104.1(f) As used in subdivisions (a), (c), and (e), the term “identical quantity” includes wine in metric measure containers and wine in United States standard measure containers that contain substantially the same amount of wine.
(g)CA Business & Professions Code § 23104.1(g) Notwithstanding the above provisions, a seller may accept the return of wine from a seasonal or temporary licensee if, at the termination of the period of the license, the seasonal or temporary licensee has wine remaining unsold, or from an annual licensee operating on a temporary basis if, at the termination of the temporary period, the annual licensee has wine remaining unsold.
wine return seller retailer
Section § 23104.2
This law outlines the conditions under which retailers can return beer to wholesalers or manufacturers in California. Generally, beer can only be returned if it was delivered incorrectly, such as a wrong brand or size, and it must be exchanged within 15 days. There are exceptions allowing returns from seasonal or temporary licensees at the end of their license term, or for beer brands that are discontinued or recalled due to health or safety issues. Returns are also allowed if a retailer's license is revoked or not renewed, or if an organization with a temporary license or a catered event returns unsold beer. Special rules apply for proper record-keeping and inventory management in such cases.
(a)CA Business & Professions Code § 23104.2(a) Subject to the exceptions specified in subdivision (b), a retail licensee may return beer to the wholesaler or manufacturer from whom the retail licensee purchased the beer, or any successor thereto, and the wholesaler, manufacturer, or successor thereto may accept that return if the beer is returned in exchange for the identical quantity and brand of beer. A wholesaler or manufacturer, or any successor thereto, shall not accept the return of any beer from a retail licensee except when the beer delivered was not the brand or size container ordered by the retail licensee or the amount delivered was other than the amount ordered, in which case the order may be corrected by the wholesaler or manufacturer who sold the beer, or any successor thereto. If a package had been broken or otherwise damaged prior to or at the time of
actual delivery, a credit memorandum may be issued for the returned package by the wholesaler or manufacturer who sold the beer, or any successor thereto, in lieu of exchange for an identical package when the return and corrections are completed within 15 days from the date the beer was delivered to the retail licensee.
(b)CA Business & Professions Code § 23104.2(b) Notwithstanding subdivision (a), a wholesaler or manufacturer, or any successor thereto, may accept the return of beer purchased from that wholesaler, manufacturer, or successor thereto, as follows:
(1)Copy CA Business & Professions Code § 23104.2(b)(1)
(A)Copy CA Business & Professions Code § 23104.2(b)(1)(A) From a seasonal or temporary licensee if at the termination of the period of the license the seasonal or temporary licensee has beer remaining unsold, or from an annual licensee operating on a temporary basis if at the termination of the temporary period the annual licensee has beer remaining unsold.
(B)CA Business & Professions Code § 23104.2(b)(1)(A)(B) For purposes of subparagraph (A), an annual licensee shall be considered to be operating on a temporary basis if the licensee operates at seasonal resorts, including summer and winter resorts, or at sporting or entertainment facilities, including racetracks, arenas, concert halls, and convention centers. Temporary status shall be deemed terminated when operations cease for 15 days or more. No wholesaler or manufacturer, or successor thereto, shall accept the return of beer from an annual licensee considered to be operating on a temporary basis unless the licensee notifies that wholesaler or manufacturer, or successor thereto, within 15 days of the date the licensee’s operations ceased.
(2)Copy CA Business & Professions Code § 23104.2(b)(2)
(A)Copy CA Business & Professions Code § 23104.2(b)(2)(A) Subject to subparagraph (B), a wholesaler or manufacturer, or any successor thereto, may, with department approval, accept the return of a brand of beer discontinued
in a California market area or a seasonal brand of beer from a retail licensee, provided that the beer is exchanged for a quantity of beer of similar quality of a brand produced or sold by the same manufacturer, or of another manufacturer if the original manufacturer has ceased doing business, with a value no greater than the original sales price to the retail licensee of the returned beer. For purposes of this subparagraph, “seasonal brand of beer” means a brand of beer, as defined in Section 23006, that is brewed by a manufacturer to recognize a season or a holiday and is so identified by appropriate product packaging and labeling.
(B)CA Business & Professions Code § 23104.2(b)(2)(A)(B) A discontinued brand of beer may not be reintroduced for a period of 12 months in the same California market area in which a return and exchange of that beer as described in subparagraph (A) has taken place. A seasonal brand of beer may not be reintroduced for a period of six months in the same California market area in which a return and exchange of that beer as described in subparagraph (A) has taken place.
(c)CA Business & Professions Code § 23104.2(c) Notwithstanding subdivision (a), a wholesaler or manufacturer, or any successor thereto, may accept the return of beer purchased from that wholesaler or manufacturer, or any successor thereto, by the holder of a retail license following the revocation of, suspension of, voluntary surrender of, or failure to renew the retail license.
(d)CA Business & Professions Code § 23104.2(d) A wholesaler or manufacturer, or any successor thereto, may credit the account of the retailer identified in subdivision
(c) in an amount not to exceed the original sales price to the retailer of the returned beer, provided that the beer has been paid for in full.
(e)Copy CA Business & Professions Code § 23104.2(e)
(1)Copy CA Business & Professions Code § 23104.2(e)(1) Notwithstanding the 15-day time limit for the return of beer described in subdivision (a), beer that is recalled or that is considered by a manufacturer, importer, or governmental entity to present health, safety, or product quality issues if distributed, offered for sale, or sold in the state may be accepted for return at anytime from a retailer and be picked up by the seller of beer. The seller of beer may exchange the returned beer for identical product, if safe inventory or quality-controlled product inventory is available, issue a deferred exchange memorandum showing the beer was picked up and is to be replaced when inventory is available, or issue a credit memorandum to the retailer for the returned beer. The seller of beer may exchange with the manufacturer or
importer the returned beer and the seller of beer’s inventory that was recalled or considered to present health, safety, or product quality issues. The returned beer may be exchanged for identical product, if safe inventory or quality-controlled product inventory is available, or the seller of beer may elect to receive either a refund from or be issued a credit memorandum by the manufacturer or importer for the returned beer and seller of beer’s inventory that was recalled or considered to present health, safety, or product quality issues.
(2)CA Business & Professions Code § 23104.2(e)(2) Returns for manufacturer or importer product quality issues pursuant to this subdivision are subject to department approval, and shall not include the return of beer due to the aging of beer.
(f)CA Business & Professions Code § 23104.2(f) Notwithstanding subdivision (a), a licensee may accept the return of unsold and unopened beer from an organization that obtained a temporary
license pursuant to Section 24045 or 24045.1. The licensee may credit the account of the organization in an amount not to exceed the original sales price of the returned beer, provided that the beer has been paid for in full.
(g)Copy CA Business & Professions Code § 23104.2(g)
(1)Copy CA Business & Professions Code § 23104.2(g)(1) Notwithstanding subdivision (a), an on-sale retail licensee that purchases beer for sale at an event for which a catering authorization is issued by the department pursuant to Section 23399 may return the unused and unopened beer to the original selling licensee at the conclusion of the catered event or upon expiration of the catering authorization, provided the beer was purchased for use or sale only at that event and the on-sale retail licensee does not also provide any beer for use or sale at the event from its permanent licensed premises. The on-sale retail licensee holding the catering authorization shall record and maintain a record of the inventory of all unused and unopened beer to be
returned at the conclusion of the catering event. The original selling licensee shall prepare an invoice to reflect the returned beer that shall reference the original sales invoice and shall provide the on-sale retail licensee holding the catering authorization with a copy of the invoice.
(2)CA Business & Professions Code § 23104.2(g)(2) Any beer returned pursuant to this subdivision must be returned to the original selling licensee at the conclusion of the catered event or upon expiration of the catering authorization. The original selling licensee may credit the account of the on-sale retail licensee in an amount not to exceed the original sales price of the returned beer, provided the beer has been paid for in full.
retail beer returns wholesaler acceptance beer exchange
Section § 23104.3
If you own a store that sells spirits, you can return or exchange them under certain conditions. You can return spirits to the wholesaler or maker you got them from, or their successor if they've stopped operating. If there's no successor, you can return to another approved wholesaler or maker. You can also swap a package of spirits for the same brand with any producer or wholesaler, even if you didn't originally buy it from them.
A retail licensee may make a return of distilled spirits to the wholesaler, rectifier or manufacturer from whom he purchased the distilled spirits or to the successor of such wholesaler, rectifier or manufacturer, or in the event that such wholesaler, rectifier or manufacturer has ceased carrying on a business licensed under this division and there is no successor to such business, the return may be made to some other wholesaler, rectifier or manufacturer after the retail licensee has obtained from the department approval to make such return. A retail licensee may exchange a package of distilled spirits for a similar package of the same brand with any manufacturer, rectifier or wholesaler whether or not the retail licensee had purchased the package from the manufacturer, rectifier or wholesaler with whom he is exchanging it for a similar package of the same brand.
retail licensee distilled spirits return wholesaler
Section § 23104.4
This law allows executors or administrators of estates, as well as guardians or conservators, to sell alcoholic beverages that are part of the estate's inventory. They can sell these beverages to licensed sellers following set regulations. Additionally, they can sell bottled wine to non-licensees, provided the sale follows specific legal guidelines.
An executor or administrator of the estate of a deceased person who was not a licensee at the time of his death but in whose estate there is included an inventory of alcoholic beverages, or the guardian or conservator of the estate of an incompetent person in whose estate there is included an inventory of alcoholic beverages, is authorized to sell such alcoholic beverages to a licensee authorized to sell the same in accordance with regulations prescribed by the department. Nothing in this division prevents or restricts the sale to a nonlicensee of bottled wine included among such inventory of alcoholic beverages by such executor, administrator, guardian, conservator, or an auctioneer acting as an agent of any of the foregoing when the sale is in compliance with Section 24045.8.
executor administrator estate inventory
Section § 23104.5
This law allows a sheriff or another person appointed by the court to sell alcoholic drinks to satisfy a legal judgment or a court order. They can sell these drinks to businesses licensed to sell alcohol. Additionally, bottled wine can be sold to people without a license if it complies with specific rules.
A sheriff or any other person appointed by a court of competent jurisdiction may sell alcoholic beverages pursuant to a writ of execution to satisfy a judgment, or to execute a court order, to licensees authorized to sell such alcoholic beverages. Nothing in this division prevents or restricts the sale to a nonlicensee of bottled wine included among such alcoholic beverages by such sheriff or court appointee, when such sale is in compliance with Section 24045.8.
sheriff court appointee writ of execution
Section § 23104.6
If you don't have a license and you own vintage wine that you bought from a store, you can sell it to someone who is allowed to sell wine, but you must label each bottle with a note saying it came from a private collection. Vintage wine here means white, rose, or sparkling wine that's at least five years old or red wine that's at least ten years old.
(a)CA Business & Professions Code § 23104.6(a) Any nonlicensed person owning bottled vintage wine purchased by that person at retail, is authorized to sell that wine to a licensee authorized to sell that wine if each bottle has a permanently affixed label stating that the wine was acquired from a private collection.
(b)CA Business & Professions Code § 23104.6(b) “Vintage wine,” as used in this section, means bottled white, rose, or sparkling wine which is not less than five years old or bottled red wine which is not less than 10 years old.
nonlicensed person bottled vintage wine retail purchase
Section § 23105
This law allows a warehouse operator to sell alcoholic drinks to get back money owed to them, but they can only sell to people who are officially allowed to sell alcohol. The warehouse must also inform the relevant department about when and where the sale will happen before it occurs.
In accordance with rules prescribed by the department, a warehouseman may sell alcoholic beverages to enforce the lien provided for by the Warehouse Receipts Act only to licensees authorized to sell the alcoholic beverages. Notice of the time and place of the sale shall be given to the department prior to the sale.
warehouseman alcoholic beverages lien enforcement
Section § 23106
This law clarifies where different types of alcoholic beverages can be stored in California. Wine and bulk brandy can be stored in bonded facilities without needing a special license for the storage provider. Beer and wine with state excise taxes paid can be stored anywhere in the state without special licenses. Other alcoholic beverages need to be stored in private or public warehouses within the same county as the licensee or in certain approved bonded warehouses if outside the county. An application fee of $170 is required for private warehouse approval, which can be adjusted by the department.
(a)CA Business & Professions Code § 23106(a) Wine stored in a winery or wine cellar bonded under the internal revenue laws of the United States and brandy in bulk stored in an internal revenue bonded warehouse may be stored by or for any licensee without the necessity of any license by the person furnishing or providing the storage space.
(b)CA Business & Professions Code § 23106(b) Beer and wine upon which excise taxes have been paid to the state at the rate fixed under Part 14 of Division 2 of the Revenue and Taxation Code may be stored by or for any licensee in any private or public warehouse or elsewhere in this state without the necessity of any license by the person furnishing or providing the storage space or any special additional license by the licensee.
(c)CA Business & Professions Code § 23106(c) Any other alcoholic beverage may, without the necessity of any additional license, be stored by or for a licensee in private warehouses approved by the department, if within the limits of the county in which the licensee’s licensed premises are located, or in a public warehouse within that county, or may be stored in bond in a public warehouse outside that county if the public warehouse is also a United States customs bonded warehouse, a United States internal revenue bonded warehouse, or a United States bonded wine cellar. An application for the approval of a private warehouse shall be accompanied by a fee of one hundred seventy dollars ($170). This fee may be adjusted by the department pursuant to subdivisions (d) and (e) of Section 23320.
bonded warehouse wine storage brandy bulk storage
Section § 23107
If you want to buy alcohol in California to use or ship it outside of the state, you can do so without needing a special license. However, you need to follow certain rules and make sure to ship it out within 90 days of buying it.
Any person may, in accordance with rules and regulations to be prescribed by the department, purchase and take delivery of alcoholic beverages within this State for delivery or use without the State and may, without obtaining any license in this State, export the same from this State within 90 days from the date of such purchase.
alcohol delivery out-of-state use 90-day export
Section § 23108
If you have a business in another state, you can buy brandy made and stored in California without needing a special California license. After buying it, you can export it under specific rules. Also, when this brandy is sold to out-of-state buyers, it won't be taxed with the usual excise tax.
Licensees of other states may purchase bulk brandy produced in this State and stored in an internal revenue bonded warehouse in this State or may purchase warehouse receipts covering the brandy for storage in this State, and may subsequently, without obtaining any license therefor in this State, export the brandy in accordance with the rules prescribed by the department. The sale of brandy or warehouse receipts pursuant to this section by a taxpayer to the purchasing licensee of another state shall be exempt from the excise tax levied by Section 32201 of the Revenue and Taxation Code.
brandy out-of-state buyers export regulations
Section § 23109
Alcoholic drinks that are just passing through the state and are in the hands of transportation companies don't have to follow the usual state alcohol laws. The state can ask for paperwork to confirm this, and they might want to see the drinks when they come into and leave the state. If someone refuses to do the paperwork or let the state check the drinks, they could be charged with a minor crime.
Alcoholic beverages in continuous transit through this State are exempt from the provisions of this division only while in continuous transit through this State in the possession or custody of common carriers. The department may require affidavits of any person on forms prescribed by the department and may require any such shipments to be checked in and checked out at the boundaries of the State. Any person refusing to make the affidavits required or refusing to check in or check out the alcoholic beverages is guilty of a misdemeanor.
alcoholic beverages transit common carriers continuous transit exemption
Section § 23110
This section states that the rules in this division don't apply when it comes to making, selling, or using a type of alcohol called completely denatured ethyl alcohol or special denatured ethyl alcohol, as defined by U.S. laws.
This division does not apply to the manufacture, sale, or use of completely denatured ethyl alcohol or special denatured ethyl alcohol, as these substances are defined in the various statutes and regulations of the United States Government relating thereto.
completely denatured ethyl alcohol special denatured ethyl alcohol manufacture exemption
Section § 23111
This law allows tax-free ethyl alcohol to be used for scientific research or medical purposes as long as it's regulated by the U.S. Treasury Department. It can be used by government agencies, universities, research labs, hospitals, and sanitariums.
Nothing in this division prevents or restricts the use of tax-free ethyl alcohol under regulation of the Treasury Department of the United States Government by any governmental agency, state or federal, or by any scientific university or college of learning or any laboratory for use exclusively in scientific research, or by any hospital or sanitarium.
tax-free ethyl alcohol U.S. Treasury Department scientific research
Section § 23112
This law says that using tax-free or industrial alcohol is allowed for making certain products like medicines, flavorings, and toilet items, as long as these products can't be consumed as beverages. These products include medicinal, pharmaceutical, antiseptic products, toilet products, flavoring extracts, syrups, food products, and scientific, chemical, or industrial products.
Nothing in this division prevents or restricts the use of tax-free alcohol or of industrial alcohol or other distilled spirits or wine under regulation of the United States Government in the manufacture of any of the following products, if the products are unfit for beverage use:
(a)CA Business & Professions Code § 23112(a) Medicinal, pharmaceutical, or antiseptic products, including prescriptions compounded by registered pharmacists.
(b)CA Business & Professions Code § 23112(b) Toilet products.
(c)CA Business & Professions Code § 23112(c) Flavoring extracts.
(d)CA Business & Professions Code § 23112(d) Sirups.
(e)CA Business & Professions Code § 23112(e) Food products.
(f)CA Business & Professions Code § 23112(f) Scientific, chemical, or industrial products.
tax-free alcohol industrial alcohol non-consumable products
Section § 23113
This law says that alcohol can be sold tax-free in packages of at least half a pint for certain uses mentioned elsewhere. If alcohol is sold to pharmacists for making prescriptions, it has to be in the same package size, but the seller must report and pay a specific tax. Only those with the right license for selling alcohol to businesses can make these sales.
Alcohol sold for the uses mentioned in Section 23111 may be sold tax-free in packages of not less than one-half pint capacity. Alcohol sold to a registered pharmacist for use in compounding prescriptions as provided in Section 23112 may be sold to the pharmacist in packages of not less than one-half pint capacity if the distilled spirits excise tax is reported and paid by the licensee selling the alcohol to the pharmacist.
The sales of alcohol authorized to be made by this section may be made by those licensees who are authorized to sell alcohol for use in the trades, professions, or industries.
tax-free alcohol half-pint capacity pharmacist prescriptions
