Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Alcoholic Beverage Tax Regulations

Title 18 of the California Code of Regulations

Article 8. Exports and Sales for Export

Regulation 2561

Regulation 2561. Exports and Sales for Export.

Reference: Sections 32171, 32173, 32175, 32176, 32179, 32211, and 32212, Revenue and Taxation Code.

(a) PROOF OF CLAIM FOR EXEMPTION FOR EXPORTS AND SALES FOR EXPORT. The claim for exemption from tax for exports of alcoholic beverages or sales of alcoholic beverages for export shall be allowed only when the alcoholic beverages are actually exported to a point outside this state (and, in the case of distilled spirits sold for export, actually exported to a point outside this state within 90 days from the date of the sale) and one or more of the following conditions is met:

(1) The beverages are delivered to an armed force of the United States at a depot of the armed force in this state for transport out of the state, and the taxpayer's record of such sales is supported by a copy of the official purchase order and documentary evidence of export.

(2) The beverages are shipped to a point in a foreign country, and the federal tax on alcoholic beverages is not imposed or is refunded.

(3) The beverages are shipped to a point outside this state by a carrier who is independent of the buyer and the seller and the claim for tax exemption is supported by a copy of the shipping documents receipted for by the carrier. For purposes of this regulation, the term "carrier" means a person or firm regularly engaged in the business of transporting for compensation property owned by other persons.

(4) The beverages are shipped to or delivered to a point outside this state by any means, and the claim for tax exemption is supported by documentation signed by the purchaser and containing the certificate of the appropriate liquor control or tax authority of the state in which the beverages have been delivered to the effect that receipt of the delivery of the beverages has been reported to such authority by the purchaser.

(b) SALES WHICH ARE NOT EXPORTS. Alcoholic beverages on which federal taxes have been paid and which are sold to persons operating commercial fishing boats or private carrier freight vessels for use as ships' stores outside of the state upon the high seas are not exports and are subject to tax.

History: Adopted May 23, 1979, effective July 13, 1979.

Amended November 19, 2009, effective January 25, 2010. Replaced "Form BT-260" with "documentation" in subdivision (a)(4).