Revenue and Taxation Code 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 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.

Source: Section 32054, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=32054. (accessed Jun. 2, 2025).

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Last Updated

May 12, 2025

§ 32054’s source at ca.gov

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Location: https://california.public.law/codes/revenue_and_taxation_code_section_32054

Original Source: Section 32054, https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=32054. (last accessed May 12, 2025).