Tex. Alcoholic Beverage Code § 201.04
This is the official text of Tex. Alcoholic Beverage Code § 201.04, part of Texas’s Alcoholic Beverage Code — regulates the sale and distribution of alcohol.
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§ 201.04. TAX ON VINOUS LIQUOR.
Official statutory text
(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.
(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.
Status: in_force · Read it on the official government site
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