{"data":{"id":"us-ca/rtc-32054","jurisdiction":"us-ca","citation":"RTC § 32054","heading":"","body":"No tax shall be imposed upon the sale of alcoholic beverages by a licensee in this State to a common carrier or to a person licensed to sell alcoholic beverages on boats, trains, or airplanes operated by a common carrier when the alcoholic beverages are to be used without this State; nor in such case need the common carrier procure a license for purposes of purchasing alcoholic beverages from a licensed manufacturer, wine grower, rectifier, importer, or wholesaler.","path":["Revenue and Taxation Code - RTC","DIVISION 2. OTHER TAXES [6001. - 61050.]","PART 14. ALCOHOLIC BEVERAGE TAX [32001. - 32557.]","CHAPTER 2. General Exemptions [32051. - 32054.]"],"source_url":"https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zip","current_through":"2026-09-13","vintage":"","retrieved_at":"2026-09-14T05:56:33Z","sha256":"1d1e0ede6f90857097cd9368dfd4926f45ad769fd19941451f1c42dfe7e866d7","source_id":"us-ca","stale":false,"prev":"us-ca/rtc-32053","next":"us-ca/rtc-32101"},"notice":"GroundRules: Original legal text. Not legal advice."}