Texas Laws - Alcoholic Beverage Code
Chapter 203. Beer Tax

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

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(c) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 1(5), eff.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(d) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 1(5), eff.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(e) Repealed by Acts 2013, 83rd Leg., R.S., Ch. 431, Sec. 1(5), eff.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

(b) Necessary funds from the collection of beer tax before it is allocated may be appropriated for the payment of beer tax refunds. ⁽⁵⁸⁶⁹⁾

Acts 1977, 65th Leg., p. 540, ch. 194, Sec. 1, eff. Sept. 1, 1977. ⁽⁵⁸⁷⁰⁾

Sec. 203.09. STATEMENTS. ⁽⁵⁸⁷¹⁾(1-click HTML)

(a) The commission may require manufacturers of beer manufactured in this state or imported into this state, importers, and distributors to provide information as to purchases, sales, and shipments to enable the commission to collect the full amount of beer tax due. No manufacturer, importer, or distributor may fail or refuse to furnish the information. ⁽⁵⁸⁷²⁾

(b) The commission may seize or withhold from sale the manufacturer's, importer's, or distributor's beer for failure or refusal to supply the information required under Subsection (a) of this section or to permit the commission to make an investigation of pertinent records whether inside or outside this state. ⁽⁵⁸⁷³⁾

Acts 1977, 65th Leg., p. 540, ch. 194, Sec. 1, eff. Sept. 1, 1977. ⁽⁵⁸⁷⁴⁾

Sec. 203.10. PAYMENT OF TAXES; DISCOUNT. ⁽⁵⁸⁷⁵⁾(1-click HTML)

The tax on beer shall be paid by a remittance payable to the comptroller and forwarded with any required sworn statements of taxes due to the commission in Austin on or before the due date. A discount of two percent of the amount due shall be withheld by the permittee or licensee 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. ⁽⁵⁸⁷⁶⁾

Acts 1977, 65th Leg., p. 540, ch. 194, Sec. 1, eff. Sept. 1, 1977. Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 1.06, eff. Sept. 1, 1997. ⁽⁵⁸⁷⁷⁾

Sec. 203.11. EVIDENCE IN SUIT. ⁽⁵⁸⁷⁸⁾(1-click HTML)

In a suit brought to enforce the collection of tax due on beer manufactured in or imported into this state, a certificate by the commission or administrator showing the delinquency is prima facie evidence of: ⁽⁵⁸⁷⁹⁾

(1) the levy of the tax or the delinquency of the stated amount of tax and penalty; and ⁽⁵⁸⁸⁰⁾

(2) compliance by the commission with the provisions of this code in relation to the computation and levy of the tax. ⁽⁵⁸⁸¹⁾

Acts 1977, 65th Leg., p. 540, ch. 194, Sec. 1, eff. Sept. 1, 1977. ⁽⁵⁸⁸²⁾

Sec. 203.12. TAX LIABILITY. ⁽⁵⁸⁸³⁾(1-click HTML)

A person possessing beer on which the tax is delinquent is liable for the delinquent taxes in addition to the criminal penalties. ⁽⁵⁸⁸⁴⁾

Acts 1977, 65th Leg., p. 540, ch. 194, Sec. 1, eff. Sept. 1, 1977. ⁽⁵⁸⁸⁵⁾

Sec. 203.13. SUMMARY SUSPENSION. ⁽⁵⁸⁸⁶⁾(1-click HTML)

(a) The commission may summarily suspend, without a hearing, the license of a licensee who fails to file a report or return or to make a tax payment required by this subchapter. Chapter 2001, Government Code does not apply to the commission in the enforcement and administration of this section. ⁽⁵⁸⁸⁷⁾

(b) A suspension under this section takes effect on the third day after the date the notice of suspension is given. The notice shall be given to the licensee or the licensee's agent or employee by registered or certified mail if not given in person. ⁽⁵⁸⁸⁸⁾

(c) The commission shall terminate a suspension made under this section when the licensee files all required returns and makes all required tax payments that are due. ⁽⁵⁸⁸⁹⁾

Added by Acts 1993, 73rd Leg., ch. 934, Sec. 98, eff. Jan. 1, 1994. Amended by Acts 1995, 74th Leg., ch. 76, Sec. 5.95(49), eff. Sept. 1, 1995. ⁽⁵⁸⁹⁰⁾