Section 201.08 - Exemption From Tax(a) No tax may be collected on liquor: (1) shipped out of state for consumption outside the state; (2) sold aboard a ship for ship's supplies; or (3) sold as vintage distilled spirits. (b) The commission shall provide forms for claiming the exemption prescribed by this section.(c) A tax credit shall be allowed for payment of any unintended or excess tax.Tex. Alco. Bev. Code § 201.08
Amended by Acts 2023, Texas Acts of the 88th Leg.- Regular Session, ch. 91,Sec. 8, eff. 9/1/2023. Acts 1977, 65th Leg., p. 530, ch. 194, Sec. 1, eff. 9/1/1977.