Tex. Alcoholic Beverage Code § 203.05
EXEMPTION FROM TAX
Texas · Texas Alcoholic Beverage Code · Status: effective
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- Tex. Alcoholic Beverage Code § 203.05, EXEMPTION FROM TAX, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/629655
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Full text
(a) No tax may be collected on malt beverages:
(1) shipped out of this state for consumption outside of this state;
(2) sold aboard ships for ship's supplies; or
(3) shipped to any installation of the national military establishment under federal jurisdiction for consumption by military personnel on that installation.
(b) The commission shall provide forms on which distributors and brewers may claim these exemptions from the tax on malt beverages.
(c) Repealed by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 18, eff. Oct. 2, 1984.