Tex. Alco. Bev. Code § 201.02 · Subchapter A. TAX ON LIQUOR
"FIRST SALE" DEFINED.
Text — Current through the 89th 2nd Called Legislative Session, 2025
In this subchapter, "first sale":
(1) as applied to liquor imported into this state by the holder of a wholesaler's permit authorizing importation, means the first actual sale by the permittee to the holder of any other permit authorizing the retail sale of the beverage or to the holder of a local distributor's permit; and
(2) as applied to all other liquor, means the first sale, possession, distribution, or use in this state, except that the term does not include the first sale by:
(A) the holder of a winery permit to another holder of a winery permit or the holder of a wholesaler's permit; or
(B) the holder of a distiller's and rectifier's permit to the holder of a wholesaler's permit.
Notes and commentary — not statutory text
History
Acts 1977, 65th Leg., p. 529, ch. 194, Sec. 1, eff. Sept. 1, 1977.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 628 (S.B. 799), Sec. 1, eff. June 17, 2011.
Acts 2013, 83rd Leg., R.S., Ch. 1190 (S.B. 1090), Sec. 23, eff. September 1, 2013.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/AL/htm/AL.201.htm
- Text hash
- sha256 ea31282fc6c18c5bcd64e55c21747a333107c5268b5de2f740f2ece5b445bab7
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.