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TITLE 16ECONOMIC REGULATION
PART 3TEXAS ALCOHOLIC BEVERAGE COMMISSION
CHAPTER 41AUDITING
SUBCHAPTER BRECORDKEEPING & REPORTS
RULE §41.24Providing Retailer Samples: Nonresident Seller
(a) A holder of a Nonresident Seller's Permit must purchase samples from a package store permit or wholesale permit holder.

 (b) Samples purchased by a nonresident seller from a wholesaler's inventory are considered "first sale" for purposes of taxation under Alcoholic Beverage Code §201.03. The wholesaler shall remit excise taxes for samples purchased not later than the 15th day of the month following the month in which occurs the "first sale."
Source Note: The provisions of this §41.24 adopted to be effective June 6, 2022, 47 TexReg 3247

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