Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2021
Alcoholic Beverage Tax Law
CHAPTER 5. TAX ON DISTILLED SPIRITS
Article 2. Presumptions and Exemptions
32213. Sales to passenger common carriers exempt. Whenever distilled spirits are sold by manufacturers, rectifiers, importers, or wholesalers to common carriers engaged in interstate or foreign passenger service for use or sale by the carriers partly within the State and partly without the State on board boats, trains, or airplanes, or to persons licensed to sell distilled spirits on board such boats, trains, or airplanes, the tax shall not be levied on the sales made by manufacturers, rectifiers, importers, or wholesalers.