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BTLG Table of Contents > Alcoholic Beverage Tax Law > Chapter 5 > Section 32213

Alcoholic Beverage Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 14. Alcoholic Beverage Tax
Chapter 5. Tax on Distilled Spirits

Article 2. Presumptions and Exemptions

Section 32213

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32213. Sales to passenger common carriers exempt. Whenever distilled spirits are sold by manufacturers, rectifiers, importers, or wholesalers to common carriers engaged in interstate or foreign passenger service for use or sale by the carriers partly within the State and partly without the State on board boats, trains, or airplanes, or to persons licensed to sell distilled spirits on board such boats, trains, or airplanes, the tax shall not be levied on the sales made by manufacturers, rectifiers, importers, or wholesalers.