Tex. Alcoh. Bev. Code Section 54.07
Liability for and Payment of Taxes

(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 (Importation for Personal Use; Importation by Railroad Companies).
Added by Acts 2005, 79th Leg., Ch. 36 (S.B. 877), Sec. 2, eff. May 9, 2005.

Source: Section 54.07 — Liability for and Payment of Taxes, https://statutes.­capitol.­texas.­gov/Docs/AL/htm/AL.­54.­htm#54.­07 (accessed Apr. 29, 2024).

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Accessed:
Apr. 29, 2024

§ 54.07’s source at texas​.gov