Tex. Alcoh. Bev. Code Section 201.08
Exemption from Tax

(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.
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: Section 201.08 — Exemption from Tax, https://statutes.­capitol.­texas.­gov/Docs/AL/htm/AL.­201.­htm#201.­08 (accessed Jun. 5, 2024).

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Accessed:
Jun. 5, 2024

§ 201.08’s source at texas​.gov