CHAPTER 203. BEER TAX - Texas Statutes

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(c) Repealed by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2,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.