Tex. Alco. Bev. Code § 203.05 · Chapter 203. MALT BEVERAGE TAX
EXEMPTION FROM TAX.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) No tax may be collected on malt beverages:
(1) shipped out of this state for consumption outside of this state;
(2) sold aboard ships for ship's supplies; or
(3) shipped to any installation of the national military establishment under federal jurisdiction for consumption by military personnel on that installation.
(b) The commission shall provide forms on which distributors and brewers may claim these exemptions from the tax on malt beverages.
(c) Repealed by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 18, eff. Oct. 2, 1984.
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. 18, eff. Oct. 2, 1984.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 373, 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 48ff2243c22b609d36eac5649d288169f0289c34751d56339008655d826a568f
- 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.