{"data":{"id":"us-tx/tex.-alcoholic-beverage-code-201.02","jurisdiction":"us-tx","citation":"Tex. Alcoholic Beverage Code § 201.02","heading":"\"FIRST SALE\" DEFINED.","body":"In this subchapter, \"first sale\":\n(1) as applied to liquor imported into this state by the holder of a wholesaler's permit authorizing importation, means the first actual sale by the permittee to the holder of any other permit authorizing the retail sale of the beverage or to the holder of a local distributor's permit; and\n(2) as applied to all other liquor, means the first sale, possession, distribution, or use in this state, except that the term does not include the first sale by:\n(A) the holder of a winery permit to another holder of a winery permit or the holder of a wholesaler's permit; or\n(B) the holder of a distiller's and rectifier's permit to the holder of a wholesaler's permit.\nActs 1977, 65th Leg., p. 529, ch. 194, Sec. 1, eff. Sept. 1, 1977.\nAmended by:\nActs 2011, 82nd Leg., R.S., Ch. 628 (S.B. 799), Sec. 1, eff. June 17, 2011.\nActs 2013, 83rd Leg., R.S., Ch. 1190 (S.B. 1090), Sec. 23, eff. September 1, 2013.","path":["ALCOHOLIC BEVERAGE CODE","TITLE 5. TAXATION","CHAPTER 201. LIQUOR TAXES","SUBCHAPTER A. TAX ON LIQUOR"],"source_url":"https://statutes.capitol.texas.gov/Docs/AL/htm/AL.201.htm#201.02","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:46:52Z","sha256":"c04b8c91ad13366443fd28f6032766a94d1f25157d7ffb1babb38d37ec0632c8","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-alcoholic-beverage-code-201.011","next":"us-tx/tex.-alcoholic-beverage-code-201.03"},"notice":"GroundRules: Original legal text. Not legal advice."}