Texas Alcoholic Beverage Code

§ 201.02 — "FIRST SALE" DEFINED

AL § 201.02Title 5. TAXATION · Ch. 201. LIQUOR TAXES · Art. A. TAX ON LIQUOR

Statute text

In this subchapter, "first sale":

(1)as applied to liquor imported into this state by the holder of a wholesaler's permit authorizing importation, means the first actual sale by the permittee to the holder of any other permit authorizing the retail sale of the beverage or to the holder of a local distributor's permit; and

(2)as applied to all other liquor, means the first sale, possession, distribution, or use in this state, except that the term does not include the first sale by:

(A)the holder of a winery permit to another holder of a winery permit or the holder of a wholesaler's permit; or

(B)the holder of a distiller's and rectifier's permit to the holder of a wholesaler's permit. Acts 1977, 65th Leg., p. 529, ch. 194, Sec. 1, eff. Sept. 1, 1977. Amended by:

Legislative history

Acts 2011, 82nd Leg., R.S., Ch. 628 (S.B. 799), Sec. 1, eff. June 17, 2011. Acts 2013, 83rd Leg., R.S., Ch. 1190 (S.B. 1090), Sec. 23, eff. September 1, 2013.