Texas Alcoholic Beverage Code - Section 54.07. Liability For And Payment Of Taxes
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§ 54.07. LIABILITY FOR AND PAYMENT OF TAXES. (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.
Added by Acts 2005, 79th Leg., ch. 36, § 2, eff. May 9, 2005.
Chapter 54, Out-of-State Winery Direct Shipper's Permit,
consisting of Secs. 54.01 to 54.12, was added by Acts 2005, 79th
Leg., ch. 36, § 2.
For another Chapter 54, Promotional Permit, consisting of Secs.
54.001 to 54.003, added by Acts 2005, 79th Leg., ch. 1289, § 1,
see V.T.C.A., Alcoholic Beverage Code § 54.001 et seq., post.
Section: 53.009 54.01 54.02 54.03 54.04 54.05 54.06 54.07 54.08 54.09 54.10 54.11 54.12 54.001 54.002
Last modified: August 10, 2007
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