{"data":{"id":"us-tx/tex.-alcoholic-beverage-code-201.04","jurisdiction":"us-tx","citation":"Tex. Alcoholic Beverage Code § 201.04","heading":"TAX ON VINOUS LIQUOR.","body":"(a) A tax is imposed on the first sale of vinous liquor that does not contain over 14 percent of alcohol by volume at the rate of 20.4 cents per gallon.\n(b) A tax is imposed on vinous liquor that contains more than 14 percent of alcohol by volume at the rate of 40.8 cents per gallon.\n(c) A tax is imposed on artificially carbonated and natural sparkling vinous liquor at the rate of 51.6 cents per gallon.\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. 9, 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#201.04","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:46:52Z","sha256":"9b2922feb014b0bf8b239dedf9ee244dab7fd8924e9478f1f20bd5d7f5fad96e","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-alcoholic-beverage-code-201.03","next":"us-tx/tex.-alcoholic-beverage-code-201.05"},"notice":"GroundRules: Original legal text. Not legal advice."}