89R12198 JBD-D
By: Flores S.B. No. 2158
A BILL TO BE ENTITLED
AN ACT
relating to taxes imposed on vinous liquor.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Sections 201.04(a) and (b), Alcoholic Beverage
Code, are amended to read as follows:
(a) A tax is imposed on the first sale of vinous liquor that
does not contain over 16 [14] percent of alcohol by volume at the
rate of 20.4 cents per gallon.
(b) A tax is imposed on vinous liquor that contains more
than 16 [14] percent of alcohol by volume at the rate of 40.8 cents
per gallon.
SECTION 2. The changes in law made by this Act do not affect
tax liability accruing before the effective date of this Act. That
liability continues in effect as if this Act had not been enacted,
and the former law is continued in effect for the collection of
taxes due and for civil and criminal enforcement of the liability
for those taxes.
SECTION 3. This Act takes effect September 1, 2025.