Statute · California Revenue and Taxation Code
Cal. Rev. & Tax. Code § 32052 — General Exemptions
Cal. Rev. & Tax. Code § 32052
- Type
- Statute
- Source
- California Revenue and Taxation Code
- Jurisdiction
- California
- Current through
- Nov 2, 2026 (California Legislative Counsel)
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…
Citator
Cal. Rev. & Tax. Code § 32052 — General Exemptions is in force in the current edition of the Code, and nothing recorded condemns it.
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.