| 1 | 1 | | 85R9517 JAM-D |
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| 2 | 2 | | By: Guillen, Alvarado H.B. No. 47 |
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| 3 | 3 | | Substitute the following for H.B. No. 47: |
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| 4 | 4 | | By: Kuempel C.S.H.B. No. 47 |
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| 5 | 5 | | |
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| 6 | 6 | | |
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| 7 | 7 | | A BILL TO BE ENTITLED |
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| 8 | 8 | | AN ACT |
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| 9 | 9 | | relating to the status and taxation of powdered alcohol as an |
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| 10 | 10 | | alcoholic beverage. |
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| 11 | 11 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 12 | 12 | | SECTION 1. Section 1.04(1), Alcoholic Beverage Code, is |
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| 13 | 13 | | amended to read as follows: |
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| 14 | 14 | | (1) "Alcoholic beverage" means alcohol, including |
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| 15 | 15 | | powdered alcohol, or any beverage containing more than one-half of |
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| 16 | 16 | | one percent of alcohol by volume, which is capable of use for |
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| 17 | 17 | | beverage purposes, either alone or when diluted or reconstituted. |
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| 18 | 18 | | SECTION 2. The heading to Section 201.03, Alcoholic |
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| 19 | 19 | | Beverage Code, is amended to read as follows: |
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| 20 | 20 | | Sec. 201.03. TAX ON DISTILLED SPIRITS AND POWDERED ALCOHOL. |
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| 21 | 21 | | SECTION 3. Section 201.03(a), Alcoholic Beverage Code, is |
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| 22 | 22 | | amended to read as follows: |
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| 23 | 23 | | (a) A tax is imposed on the first sale of: |
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| 24 | 24 | | (1) distilled spirits at the rate of $2.40 per gallon; |
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| 25 | 25 | | and |
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| 26 | 26 | | (2) powdered alcohol at the rate of $2.40 per gallon |
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| 27 | 27 | | based on the amount of liquid suggested to be added by the |
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| 28 | 28 | | manufacturer's packaging. |
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| 29 | 29 | | SECTION 4. This Act takes effect September 1, 2017. |
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