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TITLE 16ECONOMIC REGULATION
PART 3TEXAS ALCOHOLIC BEVERAGE COMMISSION
CHAPTER 41AUDITING
SUBCHAPTER BRECORDKEEPING & REPORTS
RULE §41.25Providing Retailer Samples: Distiller's and Rectifier's Permit
(a) A holder of a Distiller's and Rectifier's Permit may provide samples obtained from the distiller's inventory to:

  (1) a retailer in accordance with Alcoholic Beverage Code §14.07; and

   (2) a consumer in accordance with Alcoholic Beverage Code §14.09.

 (b) Samples taken from the distiller's inventory are considered "first sale" for purposes of taxation under Alcoholic Beverage Code §201.03. The holder of the Distiller's and Rectifier's Permit shall remit excise taxes for samples taken from inventory not later than the 15th day of the month following the month in which occurs the "first sale."
Source Note: The provisions of this §41.25 adopted to be effective June 6, 2022, 47 TexReg 3247; amended to be effective February 12, 2024, 49 TexReg 659

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