Texas Alcoholic Beverage Code 54.07 – Liability for and Payment of Taxes
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(a) Sales made by the holder of an out-of-state winery direct shipper’s permit shall be deemed to have been made in the State of Texas for delivery in the State of Texas.
(b) The holder of an out-of-state winery direct shipper’s permit shall be responsible for paying the following state taxes related to sales and deliveries made under this chapter:
(1) excise taxes on the wine sold, payable at the same rate and in the same manner as if the permittee were a Texas winery located in Texas; and
(2) state sales and use taxes all payable at the same rate and in the same manner as if the permittee were a Texas winery located in Texas.
Terms Used In Texas Alcoholic Beverage Code 54.07
- Permittee: means a person who is the holder of a permit provided for in this code, or an agent, servant, or employee of that person. See Texas Alcoholic Beverage Code 1.04
(c) An ultimate consumer who purchases wine from the holder of an out-of-state winery direct shipper’s permit under this chapter shall be considered to be purchasing the wine from a Texas permittee and shall not be charged the administrative fee for personal imports set forth in Section 107.07.