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Texas Laws | Alcoholic Beverage Code
ALCOHOLIC BEVERAGE CODE
TITLE 4. REGULATORY AND PENAL PROVISIONS

The commission by rule shall adopt a standard invoice for shipping wine under Section 110.053 from a winery to a package store and from a package store to a purchaser that allows the commission to monitor the sale and delivery of wine through the program, including the amount of wine sold through the program and the payment of taxes on that wine. (5470)

Added by Acts 2001, 77th Leg., ch. 1001, Sec. 1.01, eff. Sept. 1, 2001. (5471)

TITLE 5. TAXATION (5472)(Text)

CHAPTER 201. LIQUOR TAXES (5473)(Text)

SUBCHAPTER A. TAX ON LIQUOR OTHER THAN ALE AND MALT LIQUOR (5474)(Text)
Sec. 201.01. LIQUOR. (5475)(Text)

In this subchapter, "liquor" does not include ale or malt liquor. (5476)

Acts 1977, 65th Leg., p. 529, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5477)

Sec. 201.011. TIMELY FILING: DILIGENCE. (5478)(Text)

A person filing a report or making a tax payment complies with the filing requirements for timeliness for a report not filed or a payment not made on time if the person exercised reasonable diligence to comply with the filing requirements and the failure to file or the making of a late payment is not the fault of the person. (5479)

Added by Acts 1993, 73rd Leg., ch. 934, Sec. 95, eff. Sept. 1, 1993. (5480)

Sec. 201.02. "FIRST SALE" DEFINED. (5481)(Text)

In this subchapter, "first sale": (5482)

(1) as applied to liquor imported into this state by the holder of a wholesaler's permit authorizing importation, means the first actual sale by the permittee to the holder of any other permit authorizing the retail sale of the beverage or to the holder of a local distributor's permit; and (5483)

(2) as applied to all other liquor, means the first sale, possession, distribution, or use in this state, except that the term does not include the first sale by: (5484)

(A) the holder of a winery permit to another holder of a winery permit or the holder of a wholesaler's permit; or (5485)

(B) the holder of a distiller's and rectifier's permit to the holder of a wholesaler's permit. (5486)

Acts 1977, 65th Leg., p. 529, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5487)

Amended by: (5488)

Acts 2011, 82nd Leg., R.S., Ch. 628 (S.B. 799), Sec. 1, eff. June 17, 2011. (5489)

Acts 2013, 83rd Leg., R.S., Ch. 1190 (S.B. 1090), Sec. 23, eff. September 1, 2013. (5490)

Sec. 201.03. TAX ON DISTILLED SPIRITS. (5491)(Text)

(a) A tax is imposed on the first sale of distilled spirits at the rate of $2.40 per gallon. (5492)

(b) The minimum tax imposed on packages of distilled spirits containing two ounces or less is five cents per package. (5493)

(c) Should packages containing less than one-half pint but more than two ounces ever be legalized in this state, the minimum tax imposed on each of these packages is $0.122. (5494)

Acts 1977, 65th Leg., p. 529, ch. 194, Sec. 1, eff. Sept. 1, 1977. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 8, eff. Oct. 2, 1984. (5495)

Sec. 201.04. TAX ON VINOUS LIQUOR. (5496)(Text)

(a) A tax is imposed on the first sale of vinous liquor that does not contain over 14 percent of alcohol by volume at the rate of 20.4 cents per gallon. (5497)

(b) A tax is imposed on vinous liquor that contains more than 14 percent of alcohol by volume at the rate of 40.8 cents per gallon. (5498)

(c) A tax is imposed on artificially carbonated and natural sparkling vinous liquor at the rate of 51.6 cents per gallon. (5499)

Acts 1977, 65th Leg., p. 529, ch. 194, Sec. 1, eff. Sept. 1, 1977. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 9, eff. Oct. 2, 1984. (5500)

Sec. 201.05. REPORTING SYSTEM. (5501)(Text)

A person who holds a permit authorizing the importation of liquor into this state shall pay the liquor tax by the reporting system under bond. (5502)

Acts 1977, 65th Leg., p. 530, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5503)

Sec. 201.06. PAYMENT OF TAX; DISCOUNTS. (5504)(Text)

(a) The tax on liquor, levied and computed under this subchapter, shall be paid by a remittance payable to the comptroller and forwarded together with any required sworn statement of taxes due to the commission in Austin on or before the date it is due. (5505)

(b) A discount of two percent of the amount due shall be withheld by the permittee for keeping records, furnishing bonds, and properly accounting for the remittance of the tax due. No discount is permitted if the tax is delinquent at the time of payment. (5506)

Acts 1977, 65th Leg., p. 530, ch. 194, Sec. 1, eff. Sept. 1, 1977. Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 1.03, eff. Sept. 1, 1997. (5507)

Sec. 201.07. DUE DATE. (5508)(Text)

(a) The tax on liquor is due and payable on the 15th of the month following the first sale, together with a report on the tax due. (5509)

(b) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 1(3), eff. June 14, 2013. (5510)

(c) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 1(3), eff. June 14, 2013. (5511)

(d) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 1(3), eff. June 14, 2013. (5512)

Acts 1977, 65th Leg., p. 530, ch. 194, Sec. 1, eff. Sept. 1, 1977. (5513)

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