Texas Alcoholic Beverage Code 201.08 – Exemption From Tax
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(a) No tax may be collected on liquor:
(1) shipped out of state for consumption outside the state;
(2) sold aboard a ship for ship’s supplies; or
(3) sold as vintage distilled spirits.
(b) The commission shall provide forms for claiming the exemption prescribed by this section.
Terms Used In Texas Alcoholic Beverage Code 201.08
- Commission: means the Texas Alcoholic Beverage Commission. See Texas Alcoholic Beverage Code 1.04
- 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
- Liquor: means any alcoholic beverage, other than a malt beverage, containing alcohol in excess of five percent by volume, unless otherwise indicated. See Texas Alcoholic Beverage Code 1.04
(c) A tax credit shall be allowed for payment of any unintended or excess tax.