Alcoholic Beverage TaxGeneral Exemptions
Section § 32051
This law says that alcoholic beverages passing through the state of California are exempt from certain rules if they are continuously in transit with common carriers, like shipping companies. The board can require individuals to fill out forms to confirm the transit details and may also require these beverages to be recorded when entering and leaving the state. If someone refuses to provide the necessary forms or refuses to document the entry and exit of these beverages, they can be charged with a misdemeanor.
Section § 32052
This law states that sales of alcohol, distilled spirits, or wine by certain producers and dealers are not taxed when used for professional or industrial purposes, but not for drinking. However, those involved in these transactions must report detailed sales information to the overseeing board every month using specific forms provided by the board.
Section § 32053
This law allows alcohol or other distilled spirits to be sold without the usual tax if they are for specific uses mentioned in Sections 23111 and 23112 of the Business and Professions Code. However, to qualify for this tax exemption, the alcohol must be sold in packages larger than one gallon.
Section § 32054
This law states that when a licensed seller in California sells alcoholic beverages to common carriers like boats, trains, or airplanes, which are going to use these alcoholic drinks outside the state, they do not have to pay tax. Additionally, these common carriers don't need a special license to buy alcohol from licensed producers like manufacturers or importers for this purpose.