Tex. Alcoholic Beverage Code § 54.07
This is the official text of Tex. Alcoholic Beverage Code § 54.07, part of Texas’s Alcoholic Beverage Code — regulates the sale and distribution of alcohol.
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§ 54.07. LIABILITY FOR AND PAYMENT OF TAXES.
Official statutory text
(a) Sales made by the holder of an out-of-state winery direct shipper's permit shall be deemed to have been made in the State of Texas for delivery in the State of Texas.
(b) The holder of an out-of-state winery direct shipper's permit shall be responsible for paying the following state taxes related to sales and deliveries made under this chapter:
(1) excise taxes on the wine sold, payable at the same rate and in the same manner as if the permittee were a Texas winery located in Texas; and
(2) state sales and use taxes all payable at the same rate and in the same manner as if the permittee were a Texas winery located in Texas.
(c) An ultimate consumer who purchases wine from the holder of an out-of-state winery direct shipper's permit under this chapter shall be considered to be purchasing the wine from a Texas permittee and shall not be charged the administrative fee for personal imports set forth in Section 107.07.
(b) The holder of an out-of-state winery direct shipper's permit shall be responsible for paying the following state taxes related to sales and deliveries made under this chapter:
(1) excise taxes on the wine sold, payable at the same rate and in the same manner as if the permittee were a Texas winery located in Texas; and
(2) state sales and use taxes all payable at the same rate and in the same manner as if the permittee were a Texas winery located in Texas.
(c) An ultimate consumer who purchases wine from the holder of an out-of-state winery direct shipper's permit under this chapter shall be considered to be purchasing the wine from a Texas permittee and shall not be charged the administrative fee for personal imports set forth in Section 107.07.
Status: in_force · Read it on the official government site
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