Section 201.04 - Tax on Vinous Liquor(a) A tax is imposed on the first sale of vinous liquor that does not contain over 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 14 percent of alcohol by volume at the rate of 40.8 cents per gallon.(c) A tax is imposed on artificially carbonated and natural sparkling vinous liquor at the rate of 51.6 cents per gallon.Tex. Alco. Bev. Code § 201.04
Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 9, eff. 10/2/1984. Acts 1977, 65th Leg., p. 529, ch. 194, Sec. 1, eff. 9/1/1977.