Texas Statutes
Subchapter A. Tax on Liquor
Section 201.08. Exemption From Tax

Sec. 201.08. EXEMPTION FROM TAX. (a) No tax may be collected on liquor:
(1) shipped out of state for consumption outside the state; or
(2) sold aboard a ship for ship's supplies.
(b) The commission shall provide forms for claiming the exemption prescribed by this section.
(c) A tax credit shall be allowed for payment of any unintended or excess tax.
Acts 1977, 65th Leg., p. 530, ch. 194, Sec. 1, eff. Sept. 1, 1977.

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