(a) Wine and Malt Beverage On-Premises Retailers.
  (1) This subsection is promulgated pursuant to Alcoholic Beverage Code §25.09.
  (2) Any alcoholic beverage that is in excess of 17 percent alcohol by volume and is used by wine and malt beverage on-premises retailers for cooking purposes must be individually labeled as "For Cooking Use Only."
  (3) All alcoholic beverages in excess of 17 percent alcohol by volume used by wine and malt beverage on-premises retailers for cooking purposes must be stored separately from alcoholic beverages that are legal for sale on the premises by such retailers.
  (4) No alcoholic beverage in excess of 17 percent alcohol by volume that is designated by wine and malt beverage on-premises retailers for cooking purposes may be sold, served, or consumed in liquid form by staff or customers of the retailer.
  (5) All receipts for the purchase by wine and malt beverage on-premises retailers of alcoholic beverages in excess of 17 percent alcohol by volume must be retained on the premises until the bottle is empty and disposed of.
(b) Mixed Beverage Permittees.
  (1) This subsection is promulgated pursuant to Alcoholic Beverage Code §28.06.
  (2) Alcoholic beverages used for cooking purposes may be purchased by a mixed beverage permittee from a local distributor's permittee or may be purchased at retail from a licensed retailer. All receipts for the purchase of alcoholic beverages used for cooking purposes and purchased by a mixed beverage permittee at retail without a tax stamp must be retained on the premises until the bottle is empty and disposed of.
  (3) An alcoholic beverage used for cooking purposes and purchased by a mixed beverage permittee at retail without a tax stamp must be individually labeled as "For Cooking Use Only."
  (4) All alcoholic beverages used for cooking purposes and purchased by a mixed beverage permittee at retail without a tax stamp must be stored separately from alcoholic beverages purchased from a local distributor's permittee.
  (5) No alcoholic beverage used for cooking purposes and purchased by a mixed beverage permittee at retail without a tax stamp may be sold, served or consumed in liquid form by staff or customers of the permittee.

Source Note: The provisions of this §45.107 adopted to be effective November 18, 2010, 35 TexReg 10046; amended to be effective April 18, 2017, 42 TexReg 2004; amended to be effective February 14, 2022, 47 TexReg 647