Tex. Alco. Bev. Code § 201.04 · Subchapter A. TAX ON LIQUOR
TAX ON VINOUS LIQUOR.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A tax is imposed on the first sale of vinous liquor that does not contain over 14 percent of alcohol by volume at the rate of 20.4 cents per gallon.
(b) A tax is imposed on vinous liquor that contains more than 14 percent of alcohol by volume at the rate of 40.8 cents per gallon.
(c) A tax is imposed on artificially carbonated and natural sparkling vinous liquor at the rate of 51.6 cents per gallon.
Notes and commentary — not statutory text
History
Acts 1977, 65th Leg., p. 529, ch. 194, Sec. 1, eff. Sept. 1, 1977. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 9, eff. Oct. 2, 1984.
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 8c0b784cf65c0a132e151df9db2d42be840827556adbb060d64416e6bdd83dfe
- 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
Cited by 1 provision
Provisions in this library whose text cites Tex. Alco. Bev. Code § 201.04. Each shows the citation as that text prints it.
Alcoholic Beverage Code
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