Tex. Alcoholic Beverage Code § 201.08: EXEMPTION FROM TAX.

(a) No tax may be collected on liquor:

(1) shipped out of state for consumption outside the state;

(2) sold aboard a ship for ship's supplies; or

(3) sold as vintage distilled spirits.

(b) The commission shall provide forms for claiming the exemption prescribed by this section.

(c) A tax credit shall be allowed for payment of any unintended or excess tax.

Acts 1977, 65th Leg., p. 530, ch. 194, Sec. 1, eff. Sept. 1, 1977.

Amended by:

Acts 2023, 88th Leg., R.S., Ch. 91 (S.B. 1322), Sec. 8, eff. September 1, 2023.