By: Nelson S.B. No. 799
(Geren)
A BILL TO BE ENTITLED
AN ACT
relating to the definition of "first sale" for purposes of the taxes
imposed on certain liquor.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 201.02, Alcoholic Beverage Code, is
amended to read as follows:
Sec. 201.02. "FIRST SALE" DEFINED. In this subchapter,
"first sale":
(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
(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 the holder of a winery
permit to another holder of a winery permit or the holder of a
wholesaler's permit.
SECTION 2. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2011.