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TITLE 16ECONOMIC REGULATION
PART 3TEXAS ALCOHOLIC BEVERAGE COMMISSION
CHAPTER 41AUDITING
SUBCHAPTER CEXCISE TAXES
RULE §41.33Excise Tax Exemptions

The following transactions are exempt from the requirement to pay excise taxes:

  (1) Sales of sacramental wine in compliance with §41.34 of this title;

   (2) Out-of-state sales in compliance with §41.35 of this title;

   (3) Export of malt beverages that are not legal for sale in Texas in compliance with §41.36 of this title;

   (4) Alcoholic beverages destroyed in compliance with §41.37 of this title; and

   (5) Sales of alcoholic beverages for industrial purposes.
Source Note: The provisions of this §41.33 adopted to be effective December 6, 2021, 46 TexReg 8246

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