Tex. Alco. Bev. Code § 201.08 · Subchapter A. TAX ON LIQUOR
EXEMPTION FROM TAX.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
(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.
(c) A tax credit shall be allowed for payment of any unintended or excess tax.
Notes and commentary — not statutory text
History
Acts 1977, 65th Leg., p. 530, ch. 194, Sec. 1, eff. Sept. 1, 1977.
Amended by:
Acts 2023, 88th Leg., R.S., Ch. 91 (S.B. 1322), Sec. 8, eff. September 1, 2023.
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 1fea8a02970e4c9e7d2d03d9fa08b98db457dba4429a0635222d523130b17aac
- 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.