{"code":"RTC","codeName":"Revenue and Taxation Code","section":"32054","citation":"Rev. & Tax. Code, § 32054","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 14. ALCOHOLIC BEVERAGE TAX [32001. - 32557.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14"},{"name":"CHAPTER 2. General Exemptions [32051. - 32054.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-14/chapter-2"}],"history":"Added by Stats. 1955, Ch. 1842.","effective":null,"html":"<p>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.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/general-exemptions-32054","source":"California Legislative Information bulk export (pubinfo)"}