California Revenue and Taxation Code 32177.5 – No tax shall be imposed upon the sale of distilled spirits by brandy …
No tax shall be imposed upon the sale of distilled spirits by brandy manufacturers, distilled spirits manufacturers, rectifiers, importers, and distilled spirits wholesalers to the following listed instrumentalities of the armed forces of the United States organized under Army, Air Force, Navy, Marine Corps, or Coast Guard regulations and located upon territory within the geographical boundaries of the state:
(a) Army, Air Force, Navy, Marine Corps, and Coast Guard exchanges.
Terms Used In California Revenue and Taxation Code 32177.5
- Tax: as used in this part , except in Chapters 4 (commencing with Section 32151) and 5 (commencing with Section 32201), means the excise tax imposed by this part on beer or wine or on distilled spirits. See California Revenue and Taxation Code 32004
(b) Officers’, noncommissioned officers’, and enlisted persons’ clubs or messes.
If any manufacturer, rectifier, importer or wholesaler has paid the tax on alcoholic beverages, except beer and wine, thereafter sold to an instrumentality of the Armed Forces so located, the taxpayer may claim and shall be allowed credit with respect to the tax so paid in any report filed or assessment paid under this part.
(Amended by Stats. 2018, Ch. 118, Sec. 47. (SB 1501) Effective January 1, 2019.)