Tex. Alcoh. Bev. Code Section 111.005
Tax

Sales of wine by a wine collection seller to a permitted restaurant under this chapter are exempt from the taxes imposed under Subchapter A (Liquor), Chapter 201 (Liquor Taxes).

Added by Acts 2023, 88th Leg., R.S., Ch. 361 (S.B. 1932), Sec. 1, eff. September 1, 2023.

Source: Section 111.005 — Tax, https://statutes.capitol.texas.gov/Docs/AL/htm/AL.111.htm#111.005 (accessed May 26, 2025).

111.001
Definitions 111.002
Authorized Activities 111.003
Purchase by Restaurant 111.004
Records 111.005
Tax

Up to date

Verified:
May 26, 2025

§ 111.005. Tax's source at texas.gov

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Location: https://texas.public.law/statutes/tex._alcoh._bev._code_section_111.005

Original Source: Section 111.005 — Tax, https://statutes.capitol.texas.gov/Docs/AL/htm/AL.111.htm#111.005 (last accessed May 10, 2025).

Tex. Alcoh. Bev. Code Section 111.005 Tax

Tex. Alcoh. Bev. Code Section 111.005
Tax