16 Tex. Admin. Code § 41.33

Current through Reg. 49, No. 52; December 27, 2024

Section 41.33 - Excise Tax Exemptions

The following transactions are exempt from the requirement to pay excise taxes:

(1) Sales of sacramental wine in compliance with § RSA 41.34 of this title;

(2) Out-of-state sales in compliance with § RSA 41.35 of this title;

(3) Export of malt beverages that are not legal for sale in Texas in compliance with § RSA 41.36 of this title;

(4) Alcoholic beverages destroyed in compliance with § RSA 41.37 of this title; and

(5) Sales of alcoholic beverages for industrial purposes.

16 Tex. Admin. Code § 41.33

Adopted by Texas Register, Volume 46, Number 49, December 3, 2021, TexReg 8245, eff. 12/6/2021