Exemption From Tax

Sec. 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. Acts 1977, 65th Leg., p. 530, ch. 194, Sec. 1, eff. Sept. 1, 1977. Amended by: Acts 2023, 88th Leg., R.S., Ch. 91 (S.B. 1322), Sec. 8, eff. September 1, 2023.