The following transactions are exempt from the requirement to pay excise taxes:
  (1) Sales of sacramental wine in compliance with §41.34 of this title;
  (2) Out-of-state sales in compliance with §41.35 of this title;
  (3) Export of malt beverages that are not legal for sale in Texas in compliance with §41.36 of this title;
  (4) Alcoholic beverages destroyed in compliance with §41.37 of this title; and
  (5) Sales of alcoholic beverages for industrial purposes.

Source Note: The provisions of this §41.33 adopted to be effective December 6, 2021, 46 TexReg 8246