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A BILL TO BE ENTITLED
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AN ACT
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relating to the definition of "first sale" for purposes of the taxes |
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imposed on certain liquor. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 201.02, Alcoholic Beverage Code, is |
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amended to read as follows: |
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Sec. 201.02. "FIRST SALE" DEFINED. In this subchapter, |
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"first sale": |
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(1) as applied to liquor imported into this state by |
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the holder of a wholesaler's permit authorizing importation, means |
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the first actual sale by the permittee to the holder of any other |
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permit authorizing the retail sale of the beverage or to the holder |
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of a local distributor's permit; and |
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(2) as applied to all other liquor, means the first |
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sale, possession, distribution, or use in this state, except that |
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the term does not include the first sale by the holder of a winery |
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permit to another holder of a winery permit or the holder of a |
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wholesaler's permit. |
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SECTION 2. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2011. |