| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 86R5767 JAM-D | |
| 2 | 2 | By: Guillen H.B. No. 849 | |
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | A BILL TO BE ENTITLED | |
| 6 | 6 | AN ACT | |
| 7 | 7 | relating to the status and taxation of powdered alcohol as an | |
| 8 | 8 | alcoholic beverage. | |
| 9 | 9 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 10 | 10 | SECTION 1. Section 1.04(1), Alcoholic Beverage Code, is | |
| 11 | 11 | amended to read as follows: | |
| 12 | 12 | (1) "Alcoholic beverage" means alcohol, including | |
| 13 | 13 | powdered alcohol, or any beverage containing more than one-half of | |
| 14 | 14 | one percent of alcohol by volume, which is capable of use for | |
| 15 | 15 | beverage purposes, either alone or when diluted or reconstituted. | |
| 16 | 16 | SECTION 2. The heading to Section 201.03, Alcoholic | |
| 17 | 17 | Beverage Code, is amended to read as follows: | |
| 18 | 18 | Sec. 201.03. TAX ON DISTILLED SPIRITS AND POWDERED ALCOHOL. | |
| 19 | 19 | SECTION 3. Section 201.03(a), Alcoholic Beverage Code, is | |
| 20 | 20 | amended to read as follows: | |
| 21 | 21 | (a) A tax is imposed on the first sale of: | |
| 22 | 22 | (1) distilled spirits at the rate of $2.40 per gallon; | |
| 23 | 23 | and | |
| 24 | 24 | (2) powdered alcohol at the rate of $2.40 per gallon | |
| 25 | 25 | based on the amount of liquid suggested to be added by the | |
| 26 | 26 | manufacturer's packaging. | |
| 27 | 27 | SECTION 4. This Act takes effect September 1, 2019. |