Sec. 203.05. EXEMPTION FROM TAX. (a) No tax may be collected on beer:
(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 manufacturers may claim these exemptions from the tax on beer.
(c) Repealed by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 18, eff. Oct. 2, 1984.
Acts 1977, 65th Leg., p. 539, ch. 194, Sec. 1, eff. Sept. 1, 1977. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 18, eff. Oct. 2, 1984.
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