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Texas Alcoholic Beverage Code

§ 203.02 — "FIRST SALE"

AL § 203.02Title 5. TAXATION · Ch. 203. MALT BEVERAGE TAX

Statute text

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In this chapter, "first sale" means:
(1)the first actual sale of malt beverages:
(A)by the holder of a distributor's license or by the holder of a brewer's license acting under the authority of Section 62A.02, to:
(i)a permittee or licensee authorized to sell to ultimate consumers;
(ii)a local distributor permittee; or
(iii)a private club registration permittee; or
…

Legislative history

Acts 2013, 83rd Leg., R.S., Ch. 1190 (S.B. 1090), Sec. 25, eff. September 1, 2013. Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 370, eff. September 1, 2021.

Source: Texas Alcoholic Beverage Code § 203.02 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.