Bill Text: TX SB799 | 2011-2012 | 82nd Legislature | Enrolled
Bill Title: Relating to the definition of "first sale" for purposes of the taxes imposed on certain liquor.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Passed) 2011-06-17 - Effective immediately [SB799 Detail]
Download: Texas-2011-SB799-Enrolled.html
| S.B. No. 799 | ||
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| relating to the definition of "first sale" for purposes of the taxes | ||
| imposed on certain liquor. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 201.02, Alcoholic Beverage Code, is | ||
| amended to read as follows: | ||
| Sec. 201.02. "FIRST SALE" DEFINED. In this subchapter, | ||
| "first sale": | ||
| (1) as applied to liquor imported into this state by | ||
| the holder of a wholesaler's permit authorizing importation, means | ||
| the first actual sale by the permittee to the holder of any other | ||
| permit authorizing the retail sale of the beverage or to the holder | ||
| of a local distributor's permit; and | ||
| (2) as applied to all other liquor, means the first | ||
| sale, possession, distribution, or use in this state, except that | ||
| the term does not include the first sale by the holder of a winery | ||
| permit to another holder of a winery permit or the holder of a | ||
| wholesaler's permit. | ||
| SECTION 2. This Act takes effect immediately if it receives | ||
| a vote of two-thirds of all the members elected to each house, as | ||
| provided by Section 39, Article III, Texas Constitution. If this | ||
| Act does not receive the vote necessary for immediate effect, this | ||
| Act takes effect September 1, 2011. | ||
| ______________________________ | ______________________________ | |
| President of the Senate | Speaker of the House | |
| I hereby certify that S.B. No. 799 passed the Senate on | ||
| March 24, 2011, by the following vote: Yeas 31, Nays 0. | ||
| ______________________________ | ||
| Secretary of the Senate | ||
| I hereby certify that S.B. No. 799 passed the House on | ||
| May 23, 2011, by the following vote: Yeas 142, Nays 0, one | ||
| present not voting. | ||
| ______________________________ | ||
| Chief Clerk of the House | ||
| Approved: | ||
| ______________________________ | ||
| Date | ||
| ______________________________ | ||
| Governor | ||
