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Section 32177.5 Of Article 2. Presumptions And Exemptions From California Revenue And Taxation Code >> Division 2. >> Part 14. >> Chapter 4. >> Article 2.
32177.5
. 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 men's 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.
(a) Army, Air Force, Navy, Marine Corps, and Coast Guard exchanges.
(b) Officers', noncommissioned officers', and enlisted men's 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.
