Texas Alcoholic Beverage Code 201.03 – Tax On Distilled Spirits
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(a) A tax is imposed on the first sale of distilled spirits at the rate of $2.40 per gallon.
(b) The minimum tax imposed on packages of distilled spirits containing two ounces or less is five cents per package.
Terms Used In Texas Alcoholic Beverage Code 201.03
- Distilled spirits: means alcohol, spirits of wine, whiskey, rum, brandy, gin, or any liquor produced in whole or in part by the process of distillation, including all dilutions or mixtures of them, and includes spirit coolers that may have an alcoholic content as low as four percent alcohol by volume and that contain plain, sparkling, or carbonated water and may also contain one or more natural or artificial blending or flavoring ingredients. See Texas Alcoholic Beverage Code 1.04
(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.