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BTLG Table of Contents > Sales and Use Tax Annotations > S > 500.0000 Sales to Common Carriers > Annotation 500.0030

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500.0000 Sales to Common Carriers—Regulation 1621

Annotation 500.0030

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500.0030 Beverages Served on International Flights. Neither Article 24(a) of the Chicago Convention on International Civil Aviation of 1944, nor the customs laws and regulations of the United States (specifically 19 U. S. C. section 1309), prohibit the imposition of tax on complimentary alcoholic beverages served or sold to passengers during flights into and out of California airports. 7/9/93.