| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | By: Nelson S.B. No. 799 | |
| 2 | 2 | (Geren) | |
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | A BILL TO BE ENTITLED | |
| 6 | 6 | AN ACT | |
| 7 | 7 | relating to the definition of "first sale" for purposes of the taxes | |
| 8 | 8 | imposed on certain liquor. | |
| 9 | 9 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 10 | 10 | SECTION 1. Section 201.02, Alcoholic Beverage Code, is | |
| 11 | 11 | amended to read as follows: | |
| 12 | 12 | Sec. 201.02. "FIRST SALE" DEFINED. In this subchapter, | |
| 13 | 13 | "first sale": | |
| 14 | 14 | (1) as applied to liquor imported into this state by | |
| 15 | 15 | the holder of a wholesaler's permit authorizing importation, means | |
| 16 | 16 | the first actual sale by the permittee to the holder of any other | |
| 17 | 17 | permit authorizing the retail sale of the beverage or to the holder | |
| 18 | 18 | of a local distributor's permit; and | |
| 19 | 19 | (2) as applied to all other liquor, means the first | |
| 20 | 20 | sale, possession, distribution, or use in this state, except that | |
| 21 | 21 | the term does not include the first sale by the holder of a winery | |
| 22 | 22 | permit to another holder of a winery permit or the holder of a | |
| 23 | 23 | wholesaler's permit. | |
| 24 | 24 | SECTION 2. This Act takes effect immediately if it receives | |
| 25 | 25 | a vote of two-thirds of all the members elected to each house, as | |
| 26 | 26 | provided by Section 39, Article III, Texas Constitution. If this | |
| 27 | 27 | Act does not receive the vote necessary for immediate effect, this | |
| 28 | 28 | Act takes effect September 1, 2011. |