Laws, Regulations & Annotations


Business Taxes Law Guide – Revision 2021

Alcoholic Beverage Tax Law


Article 2. Presumptions and Exemptions

Section 32177.5

32177.5. Military exemption. [Repealed by Stats. 1988, Ch. 160 (SB 2577), in effect January 1, 1989.]

32177.5. Military distilled spirits exemption. 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.

(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.

History—Added by Stats. 2000, Ch. 609 (SB 607), operative January 1, 2001. Stats. 2018, Ch. 118 (SB 1501), in effect January 1, 2019, substituted "persons'" for "men's" after "and enlisted" in the first sentence of subdivision (b).