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Texas Alcoholic Beverage Code

§ 201.04 — TAX ON VINOUS LIQUOR

AL § 201.04Title 5. TAXATION · Ch. 201. LIQUOR TAXES · Art. A. TAX ON LIQUOR

Statute text

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(a)A tax is imposed on the first sale of vinous liquor that does not contain over 14 percent of alcohol by volume at the rate of 20.4 cents per gallon.
(b)A tax is imposed on vinous liquor that contains more than 14 percent of alcohol by volume at the rate of 40.8 cents per gallon.
(c)A tax is imposed on artificially carbonated and natural sparkling vinous liquor at the rate of 51.6 cents per gallon.

Legislative history

Acts 1977, 65th Leg., p. 529, ch. 194, Sec. 1, eff. Sept. 1, 1977. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 9, eff. Oct. 2, 1984.

Source: Texas Alcoholic Beverage Code § 201.04 from the Texas Constitution and Statutes (Texas Legislature) (public record). DecisionDepot is for informational use only and is not legal advice — verify against the official source before relying on this text.