{"data":{"id":"us-tx/tex.-alcoholic-beverage-code-201.08","jurisdiction":"us-tx","citation":"Tex. Alcoholic Beverage Code § 201.08","heading":"EXEMPTION FROM TAX.","body":"(a) No tax may be collected on liquor:\n(1) shipped out of state for consumption outside the state;\n(2) sold aboard a ship for ship's supplies; or\n(3) sold as vintage distilled spirits.\n(b) The commission shall provide forms for claiming the exemption prescribed by this section.\n(c) A tax credit shall be allowed for payment of any unintended or excess tax.\nActs 1977, 65th Leg., p. 530, ch. 194, Sec. 1, eff. Sept. 1, 1977.\nAmended by:\nActs 2023, 88th Leg., R.S., Ch. 91 (S.B. 1322), Sec. 8, eff. September 1, 2023.","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#201.08","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:46:52Z","sha256":"78d17bf87de75debc685fd6ea2d1a50273c9f61d1482338165383fa2b8924a35","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-alcoholic-beverage-code-201.075","next":"us-tx/tex.-alcoholic-beverage-code-201.09"},"notice":"GroundRules: Original legal text. Not legal advice."}