Texas Alcoholic Beverage Code 203.05 – Exemption From Tax
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(a) No tax may be collected on malt beverages:
(1) shipped out of this state for consumption outside of this state;
(2) sold aboard ships for ship’s supplies; or
(3) shipped to any installation of the national military establishment under federal jurisdiction for consumption by military personnel on that installation.
(b) The commission shall provide forms on which distributors and brewers may claim these exemptions from the tax on malt beverages.
Terms Used In Texas Alcoholic Beverage Code 203.05
- Commission: means the Texas Alcoholic Beverage Commission. See Texas Alcoholic Beverage Code 1.04
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
(c) Repealed by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 18, eff. Oct. 2, 1984.