BILL ANALYSIS
Senate Research Center |
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AUTHOR'S / SPONSOR'S STATEMENT OF INTENT
As proposed, S.B. 799 amends current law relating to the definition of "first sale" for purposes of the taxes imposed on certain liquor.
RULEMAKING AUTHORITY
This bill does not expressly grant any additional rulemaking authority to a state officer, institution, or agency.
SECTION BY SECTION ANALYSIS
SECTION 1. Amends Section 201.02, Alcoholic Beverage Code, as follows:
Sec. 201.02. "FIRST SALE" DEFINED. Redefines "first sale" as it applies to all other liquor, to mean 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 of the holder of a wholesaler's permit.
SECTION 2. Effective date: upon passage or September 1, 2011.