Tex. Alcoholic Beverage Code § 203.05
This is the official text of Tex. Alcoholic Beverage Code § 203.05, part of Texas’s Alcoholic Beverage Code — regulates the sale and distribution of alcohol.
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§ 203.05. EXEMPTION FROM TAX.
Official statutory text
(a) No tax may be collected on malt beverages:
(1) shipped out of this state for consumption outside of this state;
(2) sold aboard ships for ship's supplies; or
(3) shipped to any installation of the national military establishment under federal jurisdiction for consumption by military personnel on that installation.
(b) The commission shall provide forms on which distributors and brewers may claim these exemptions from the tax on malt beverages.
(c) Repealed by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 18, eff. Oct. 2, 1984.
(1) shipped out of this state for consumption outside of this state;
(2) sold aboard ships for ship's supplies; or
(3) shipped to any installation of the national military establishment under federal jurisdiction for consumption by military personnel on that installation.
(b) The commission shall provide forms on which distributors and brewers may claim these exemptions from the tax on malt beverages.
(c) Repealed by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 18, eff. Oct. 2, 1984.
Status: repealed · Read it on the official government site
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