Section § 32051

Explanation

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.

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 the possession or custody of common carriers. The board may require affidavits of any person on forms prescribed by the board 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.

Section § 32052

Explanation

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.

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 wine growers for use in the trades, professions, or industries, but not for beverage use. Complete information concerning sales of distilled spirits or wine for use in trades, professions, or industries by persons holding industrial alcohol dealers’ licenses, distilled spirits manufacturers’ licenses, brandy manufacturers’ licenses, rectifiers’ licenses, and wine growers’ licenses shall be reported to the board each month by such licensees on forms prescribed by the board.

Section § 32053

Explanation

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.

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 and 23112 of that code may be sold free of the tax imposed by this part only when sold in packages of a capacity of larger than one gallon.

Section § 32054

Explanation

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.

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.