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A BILL TO BE ENTITLED
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AN ACT
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relating to the status and taxation of powdered alcohol as an |
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alcoholic beverage. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 1.04(1), Alcoholic Beverage Code, is |
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amended to read as follows: |
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(1) "Alcoholic beverage" means alcohol, including |
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powdered alcohol, or any beverage containing more than one-half of |
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one percent of alcohol by volume, which is capable of use for |
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beverage purposes, either alone or when diluted or reconstituted. |
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SECTION 2. The heading to Section 201.03, Alcoholic |
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Beverage Code, is amended to read as follows: |
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Sec. 201.03. TAX ON DISTILLED SPIRITS AND POWDERED ALCOHOL. |
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SECTION 3. Section 201.03(a), Alcoholic Beverage Code, is |
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amended to read as follows: |
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(a) A tax is imposed on the first sale of: |
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(1) distilled spirits at the rate of $2.40 per gallon; |
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and |
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(2) powdered alcohol at the rate of $2.40 per gallon |
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based on the amount of liquid suggested to be added by the |
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manufacturer's packaging. |
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SECTION 4. This Act takes effect September 1, 2019. |