Tex. Alco. Bev. Code § 203.02 · Chapter 203. MALT BEVERAGE TAX
"FIRST SALE".
Text — Current through the 89th 2nd Called Legislative Session, 2025
In this chapter, "first sale" means:
(1) the first actual sale of malt beverages:
(A) by the holder of a distributor's license or by the holder of a brewer's license acting under the authority of Section 62A.02, to:
(i) a permittee or licensee authorized to sell to ultimate consumers;
(ii) a local distributor permittee; or
(iii) a private club registration permittee; or
(B) by a brewpub licensee to a consumer or a permittee or licensee authorized to sell malt beverages to ultimate consumers; or
(2) the importation of malt beverages under Section 107.07.
Notes and commentary — not statutory text
History
Acts 1977, 65th Leg., p. 539, ch. 194, Sec. 1, eff. Sept. 1, 1977. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 15, eff. Oct. 2, 1984.
Amended by:
Acts 2013, 83rd Leg., R.S., Ch. 1190 (S.B. 1090), Sec. 25, eff. September 1, 2013.
Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 370, eff. September 1, 2021.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/AL/htm/AL.203.htm
- Text hash
- sha256 e149ea163e6bc7b6d41a4507a17fc1dcfa8a40d0bd5d7716f560ce8ba2495e50
- 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
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
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.