Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2023

Alcoholic Beverage Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 14. Alcoholic Beverage Tax
Chapter 2. General Exemptions

Section 32053

32053. Package sizes for exempt spirits. Except as provided in Section 23113 of the Business and Professions Code, alcohol or other distilled spirits sold for the uses mentioned in Sections 23111 and 23112 of that code may be sold free of the tax imposed by this part only when sold in packages of a capacity of larger than one gallon.

Distilled spirits sold in quart bottles for medicinal purposes not tax exempt.—The sale of distilled spirits in quart-size bottles is not exempt from taxation even though for medicinal use. National Distillers Products Corporation v. State Board of Equalization, (1947) 83 Cal.App.2d 35.