{"data":{"id":"us-tx/tex.-alcoholic-beverage-code-201.03","jurisdiction":"us-tx","citation":"Tex. Alcoholic Beverage Code § 201.03","heading":"TAX ON DISTILLED SPIRITS.","body":"(a) A tax is imposed on the first sale of distilled spirits at the rate of $2.40 per gallon.\n(b) The minimum tax imposed on packages of distilled spirits containing two ounces or less is five cents per package.\n(c) Should packages containing less than one-half pint but more than two ounces ever be legalized in this state, the minimum tax imposed on each of these packages is $0.122.\nActs 1977, 65th Leg., p. 529, ch. 194, Sec. 1, eff. Sept. 1, 1977. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 8, eff. Oct. 2, 1984.","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#201.03","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:46:52Z","sha256":"9189389be0ea59f8668e7f57883a5a8e8e64f0500ee449dcfa79c601c66ebd48","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-alcoholic-beverage-code-201.02","next":"us-tx/tex.-alcoholic-beverage-code-201.04"},"notice":"GroundRules: Original legal text. Not legal advice."}