Tex. Alco. Bev. Code § 54.07 · Chapter 54. OUT-OF-STATE WINERY DIRECT SHIPPER'S PERMIT
LIABILITY FOR AND PAYMENT OF TAXES.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) Sales made by the holder of an out-of-state winery direct shipper's permit shall be deemed to have been made in the State of Texas for delivery in the State of Texas.
(b) The holder of an out-of-state winery direct shipper's permit shall be responsible for paying the following state taxes related to sales and deliveries made under this chapter:
(1) excise taxes on the wine sold, payable at the same rate and in the same manner as if the permittee were a Texas winery located in Texas; and
(2) state sales and use taxes all payable at the same rate and in the same manner as if the permittee were a Texas winery located in Texas.
(c) An ultimate consumer who purchases wine from the holder of an out-of-state winery direct shipper's permit under this chapter shall be considered to be purchasing the wine from a Texas permittee and shall not be charged the administrative fee for personal imports set forth in Section 107.07.
Notes and commentary — not statutory text
History
Added by Acts 2005, 79th Leg., Ch. 36 (S.B. 877), Sec. 2, eff. May 9, 2005.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/AL/htm/AL.54.htm
- Text hash
- sha256 d9f05ab2c34e1a19ceee78d7db03a38614f89e298297ff1cb296a67290040532
- 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
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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.