Texas Statutes
Subchapter A. Tax on Liquor
Section 201.02. "First Sale" Defined

Sec. 201.02. "FIRST SALE" DEFINED. In this subchapter, "first sale":
(1) as applied to liquor imported into this state by the holder of a wholesaler's permit authorizing importation, means the first actual sale by the permittee to the holder of any other permit authorizing the retail sale of the beverage or to the holder of a local distributor's permit; and
(2) as applied to all other liquor, means the first sale, possession, distribution, or use in this state, except that the term does not include the first sale by:
(A) the holder of a winery permit to another holder of a winery permit or the holder of a wholesaler's permit; or
(B) the holder of a distiller's and rectifier's permit to the holder of a wholesaler's permit.
Acts 1977, 65th Leg., p. 529, ch. 194, Sec. 1, eff. Sept. 1, 1977.
Amended by:
Acts 2011, 82nd Leg., R.S., Ch. 628 (S.B. 799), Sec. 1, eff. June 17, 2011.
Acts 2013, 83rd Leg., R.S., Ch. 1190 (S.B. 1090), Sec. 23, eff. September 1, 2013.

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