Section 41.24 - Providing Retailer Samples(a) A holder of a Nonresident Seller's Permit must purchase samples from a package store permit or wholesale permit holder.(b) Samples purchased by a nonresident seller from a wholesaler's inventory are considered "first sale" for purposes of taxation under Alcoholic Beverage Code § RSA 201.03. The wholesaler shall remit excise taxes for samples purchased not later than the 15th day of the month following the month in which occurs the "first sale."16 Tex. Admin. Code § 41.24
Adopted by Texas Register, Volume 46, Number 49, December 3, 2021, TexReg 8246, eff. 12/6/2021; Adopted by Texas Register, Volume 47, Number 22, June 3, 2022, TexReg 3247, eff. 6/6/2022