California CodesBusiness and Professions Code - BPCDivision 9 — Alcoholic BeveragesChapter 2 — Authorized Unlicensed Transactions and ExemptionsSection 23113
Alcohol sold for the uses mentioned in Section 23111 may be sold tax-free in packages of not less than one-half pint capacity. Alcohol sold to a registered pharmacist for use in compounding prescriptions as provided in Section 23112 may be sold to the pharmacist in packages of not less than one-half pint capacity if the distilled spirits excise tax is reported and paid by the licensee selling the alcohol to the pharmacist.
The sales of alcohol authorized to be made by this section may be made by those licensees who are authorized to sell alcohol for use in the trades, professions, or industries.
Notes
Allows alcohol for the specified uses to be sold tax-free in packages of at least one-half pint and permits sales to registered pharmacists for prescription compounding in packages of at least that size if the seller reports and pays distilled-spirits excise tax. Limits authorized sales to licensees permitted to sell alcohol for trade, professional, or industrial use.
Use as reference
Lexinter.net | California Code, Business and Professions Code - BPC § 23113 | https://laws.lexinter.net/codes/california/business-and-professions-code/division-9/chapter-2/section-23113