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.