Texas 2019 - 86th Regular

Texas House Bill HB1998 Compare Versions

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11 86R7089 BEE-F
22 By: Goldman H.B. No. 1998
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55 A BILL TO BE ENTITLED
66 AN ACT
77 relating to the importation and use for manufacturing purposes of
88 malt beverages by the holder of a brewer's permit or manufacturer's
99 license.
1010 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1111 SECTION 1. Chapter 12, Alcoholic Beverage Code, is amended
1212 by adding Section 12.015 to read as follows:
1313 Sec. 12.015. IMPORTATION OF ALE AND MALT LIQUOR FOR
1414 MANUFACTURE. (a) The holder of a brewer's permit may:
1515 (1) import ale and malt liquor for manufacturing
1616 purposes from a holder of a nonresident brewer's permit; and
1717 (2) mix and blend ale and malt liquor imported under
1818 Subdivision (1) and bottle and sell the resultant product.
1919 (b) The state tax on ale and malt liquor imported for
2020 manufacturing purposes does not accrue until:
2121 (1) the ale or malt liquor has been used for
2222 manufacturing purposes; and
2323 (2) the resultant product has been placed in
2424 containers for sale.
2525 SECTION 2. Chapter 62, Alcoholic Beverage Code, is amended
2626 by adding Section 62.015 to read as follows:
2727 Sec. 62.015. IMPORTATION OF BEER, ALE, AND MALT LIQUOR FOR
2828 MANUFACTURE. (a) The holder of a manufacturer's license may:
2929 (1) import for manufacturing purposes:
3030 (A) beer from the holder of a nonresident
3131 manufacturer's license; and
3232 (B) ale and malt liquor from a holder of a
3333 nonresident brewer's permit; and
3434 (2) mix and blend beer, ale, and malt liquor imported
3535 under Subdivision (1) and bottle and sell the resultant product.
3636 (b) The state tax on beer, ale, and malt liquor imported for
3737 manufacturing purposes does not accrue until:
3838 (1) the beer, ale, or malt liquor has been used for
3939 manufacturing purposes; and
4040 (2) the resultant product has been placed in
4141 containers for sale.
4242 SECTION 3. Section 62.07, Alcoholic Beverage Code, is
4343 amended to read as follows:
4444 Sec. 62.07. IMPORTATION OF BEER, ALE, AND MALT LIQUOR [:
4545 CONTAINERS, USE OF TANK CARS]. The holder of a manufacturer's
4646 license may import beer, ale, and malt liquor into this state in
4747 barrels or other containers in accordance with the provisions of
4848 this code. [No person may ship beer into the state in tank cars.]
4949 SECTION 4. This Act takes effect September 1, 2019.