Texas Laws - Alcoholic Beverage Code
ALCOHOLIC BEVERAGE CODE
TITLE 5. TAXATION

Sec. 201.82. IMPORTED DISTILLED SPIRITS; FEDERAL STAMP. (5824)(1-click HTML)

A container of distilled spirits that has a federal liquor strip stamp attached or that has been imported from a foreign country is subject to taxation and must have the appropriate state tax stamp for distilled spirits affixed to it, unless it is taxed under the reporting system. (5825)

Acts 1977, 65th Leg., p. 535, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5826)

CHAPTER 203. BEER TAX (5827)(1-click HTML)

Sec. 203.01. TAX ON BEER. (5828)(1-click HTML)

A tax is imposed on the first sale of beer manufactured in this state or imported into this state at the rate of six dollars per barrel. (5829)

Acts 1977, 65th Leg., p. 539, ch. 194, Sec. 1, eff. Sept. 1, 1977. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 14, eff. Oct. 2, 1984. (5830)

Sec. 203.02. "FIRST SALE". (5831)(1-click HTML)

In this chapter, "first sale" means: (5832)

(1) the first actual sale of beer: (5833)

(A) by the holder of a distributor's license or by the holder of a manufacturer's license acting under the authority of Section 62.12, to: (5834)

(i) a permittee or licensee authorized to sell to ultimate consumers; (5835)

(ii) a local distributor permittee; or (5836)

(iii) a private club registration permittee; or (5837)

(B) by a brewpub licensee to a consumer or a permittee or licensee authorized to sell beer to ultimate consumers; or (5838)

(2) the importation of beer under Section 107.07. (5839)

Acts 1977, 65th Leg., p. 539, ch. 194, Sec. 1, eff. Sept. 1, 1977. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 15, eff. Oct. 2, 1984. (5840)

Amended by: (5841)

Acts 2013, 83rd Leg., R.S., Ch. 1190 (S.B. 1090), Sec. 25, eff. September 1, 2013. (5842)

Sec. 203.03. DUTY TO PAY TAX; DUE DATE. (5843)(1-click HTML)

(a) The licensee making the taxable first sale shall pay the tax on beer imposed under Section 203.01 of this code. (5844)

(b) The tax is due and payable on the 15th day of the month following the month in which the taxable first sale occurs, together with a report on the tax due. (5845)

(c) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 1(5), eff. June 14, 2013. (5846)

(d) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 1(5), eff. June 14, 2013. (5847)

(e) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 1(5), eff. June 14, 2013. (5848)

Acts 1977, 65th Leg., p. 539, ch. 194, Sec. 1, eff. Sept. 1, 1977. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 16, eff. Oct. 2, 1984. (5849)

Amended by: (5850)

Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 10.05, eff. September 28, 2011. (5851)

Acts 2013, 83rd Leg., R.S., Ch. 431 (S.B. 559), Sec. 1(5), eff. June 14, 2013. (5852)

Sec. 203.04. TAX ON UNSALABLE BEER. (5853)(1-click HTML)

No tax imposed under Section 203.01 of this code may be imposed or collected on beer that for any reason has been found and declared to be unsalable by the commission or administrator. A manufacturer or distributor is entitled to a refund of any tax he has paid on unsalable beer. (5854)

Acts 1977, 65th Leg., p. 539, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5855)

Sec. 203.05. EXEMPTION FROM TAX. (5856)(1-click HTML)

(a) No tax may be collected on beer: (5857)

(1) shipped out of this state for consumption outside of this state; (5858)

(2) sold aboard ships for ship's supplies; or (5859)

(3) shipped to any installation of the national military establishment under federal jurisdiction for consumption by military personnel on that installation. (5860)

(b) The commission shall provide forms on which distributors and manufacturers may claim these exemptions from the tax on beer. (5861)

(c) Repealed by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 18, eff. Oct. 2, 1984. (5862)

Acts 1977, 65th Leg., p. 539, ch. 194, Sec. 1, eff. Sept. 1, 1977. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 18, eff. Oct. 2, 1984. (5863)

Sec. 203.06. EXCESS TAX. (5864)(1-click HTML)

A manufacturer or distributor is entitled to a refund or credit on future tax payment for any excess tax on beer paid through oversight, mistake, error, or miscalculation. (5865)

Acts 1977, 65th Leg., p. 540, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5866)

Sec. 203.07. CLAIMS FOR REFUNDS. (5867)(1-click HTML)

(a) The commission or administrator shall prescribe by rule for the claiming of tax refunds and credits authorized under this chapter, including provisions as to the time and manner for claiming the refunds and credits. (5868)

  

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