CHAPTER 203. BEER TAX
ALCOHOLIC BEVERAGE CODE
TITLE 5. TAXATION
CHAPTER 203. BEER TAX
Sec. 203.01. TAX ON BEER. A tax is imposed on the first sale of
beer manufactured in this state or imported into this state at
the rate of six dollars per barrel.
Acts 1977, 65th Leg., p. 539, ch. 194, Sec. 1, eff. Sept. 1,
1977. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2,
Sec. 14, eff. Oct. 2, 1984.
Sec. 203.02. "FIRST SALE". In this chapter, "first sale" means:
(1) the first actual sale of beer by the holder of a
distributor's license or by the holder of a manufacturer's
license acting under the authority of Section 62.12 of this code,
to:
(A) a permittee or licensee authorized to sell to ultimate
consumers;
(B) a local distributor permittee; or
(C) a private club registration permittee; or
(2) the importation of beer under Section 107.07 of this code.
Acts 1977, 65th Leg., p. 539, ch. 194, Sec. 1, eff. Sept. 1,
1977. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2,
Sec. 15, eff. Oct. 2, 1984.
Sec. 203.03. DUTY TO PAY TAX; DUE DATE. (a) The licensee
making the taxable first sale shall pay the tax on beer imposed
under Section 203.01 of this code.
(b) The tax is due and payable on the 15th day of the month
following the month in which the taxable first sale occurs.
Acts 1977, 65th Leg., p. 539, ch. 194, Sec. 1, eff. Sept. 1,
1977. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2,
Sec. 16, eff. Oct. 2, 1984.
Sec. 203.04. TAX ON UNSALABLE BEER. No tax imposed under
Section 203.01 of this code may be imposed or collected on beer
that for any reason has been found and declared to be unsalable
by the commission or administrator. A manufacturer or distributor
is entitled to a refund of any tax he has paid on unsalable beer.
Acts 1977, 65th Leg., p. 539, ch. 194, Sec. 1, eff. Sept. 1,
1977.
Sec. 203.05. EXEMPTION FROM TAX. (a) No tax may be collected
on beer:
(1) shipped out of this state for consumption outside of this
state;
(2) sold aboard ships for ship's supplies; or
(3) shipped to any installation of the national military
establishment under federal jurisdiction for consumption by
military personnel on that installation.
(b) The commission shall provide forms on which distributors and
manufacturers may claim these exemptions from the tax on beer.
(c) Repealed by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2,
Sec. 18, eff. Oct. 2, 1984.
Acts 1977, 65th Leg., p. 539, ch. 194, Sec. 1, eff. Sept. 1,
1977. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2,
Sec. 18, eff. Oct. 2, 1984.
Sec. 203.06. EXCESS TAX. A manufacturer or distributor is
entitled to a refund or credit on future tax payment for any
excess tax on beer paid through oversight, mistake, error, or
miscalculation.
Acts 1977, 65th Leg., p. 540, ch. 194, Sec. 1, eff. Sept. 1,
1977.
Sec. 203.07. CLAIMS FOR REFUNDS. (a) The commission or
administrator shall prescribe by rule for the claiming of tax
refunds and credits authorized under this chapter, including
provisions as to the time and manner for claiming the refunds and
credits.
(b) Necessary funds from the collection of beer tax before it is
allocated may be appropriated for the payment of beer tax
refunds.
Acts 1977, 65th Leg., p. 540, ch. 194, Sec. 1, eff. Sept. 1,
1977.
Sec. 203.08. PARTIAL TAX EXEMPTION FOR CERTAIN BEER. Beer
produced in this state by a manufacturer whose annual production
of beer in this state does not exceed 75,000 barrels is exempt
from 25 percent of the tax imposed under Section 203.01 of this
code.
Acts 1977, 65th Leg., p. 540, ch. 194, Sec. 1, eff. Sept. 1,
1977. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2,
Sec. 17, eff. Oct. 2, 1984.
Sec. 203.09. STATEMENTS. (a) The commission may require
manufacturers of beer manufactured in this state or imported into
this state, importers, and distributors to provide information as
to purchases, sales, and shipments to enable the commission to
collect the full amount of beer tax due. No manufacturer,
importer, or distributor may fail or refuse to furnish the
information.
(b) The commission may seize or withhold from sale the
manufacturer's, importer's, or distributor's beer for failure or
refusal to supply the information required under Subsection (a)
of this section or to permit the commission to make an
investigation of pertinent records whether inside or outside this
state.
Acts 1977, 65th Leg., p. 540, ch. 194, Sec. 1, eff. Sept. 1,
1977.
Sec. 203.10. PAYMENT OF TAXES; DISCOUNT. The tax on beer shall
be paid by a remittance payable to the comptroller and forwarded
with any required sworn statements of taxes due to the commission
in Austin on or before the due date. A discount of two percent of
the amount due shall be withheld by the permittee or licensee for
keeping records, furnishing bonds, and properly accounting for
the remittance of the tax due. No discount is permitted if the
tax is delinquent at the time of payment.
Acts 1977, 65th Leg., p. 540, ch. 194, Sec. 1, eff. Sept. 1,
1977. Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 1.06, eff.
Sept. 1, 1997.
Sec. 203.11. EVIDENCE IN SUIT. In a suit brought to enforce the
collection of tax due on beer manufactured in or imported into
this state, a certificate by the commission or administrator
showing the delinquency is prima facie evidence of:
(1) the levy of the tax or the delinquency of the stated amount
of tax and penalty; and
(2) compliance by the commission with the provisions of this
code in relation to the computation and levy of the tax.
Acts 1977, 65th Leg., p. 540, ch. 194, Sec. 1, eff. Sept. 1,
1977.
Sec. 203.12. TAX LIABILITY. A person possessing beer on which
the tax is delinquent is liable for the delinquent taxes in
addition to the criminal penalties.
Acts 1977, 65th Leg., p. 540, ch. 194, Sec. 1, eff. Sept. 1,
1977.
Sec. 203.13. SUMMARY SUSPENSION. (a) The commission may
summarily suspend, without a hearing, the license of a licensee
who fails to file a report or return or to make a tax payment
required by this subchapter. Chapter 2001, Government Code does
not apply to the commission in the enforcement and administration
of this section.
(b) A suspension under this section takes effect on the third
day after the date the notice of suspension is given. The notice
shall be given to the licensee or the licensee's agent or
employee by registered or certified mail if not given in person.
(c) The commission shall terminate a suspension made under this
section when the licensee files all required returns and makes
all required tax payments that are due.
Added by Acts 1993, 73rd Leg., ch. 934, Sec. 98, eff. Jan. 1,
1994. Amended by Acts 1995, 74th Leg., ch. 76, Sec. 5.95(49),
eff. Sept. 1, 1995.