Texas Statutes
Chapter 203 - Malt Beverage Tax
Section 203.02. "First Sale"

Sec. 203.02. "FIRST SALE". In this chapter, "first sale" means:
(1) the first actual sale of malt beverages:
(A) by the holder of a distributor's license or by the holder of a brewer's license acting under the authority of Section 62A.02, to:
(i) a permittee or licensee authorized to sell to ultimate consumers;
(ii) a local distributor permittee; or
(iii) a private club registration permittee; or
(B) by a brewpub licensee to a consumer or a permittee or licensee authorized to sell malt beverages to ultimate consumers; or
(2) the importation of malt beverages under Section 107.07.
Acts 1977, 65th Leg., p. 539, ch. 194, Sec. 1, eff. Sept. 1, 1977. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 15, eff. Oct. 2, 1984.
Amended by:
Acts 2013, 83rd Leg., R.S., Ch. 1190 (S.B. 1090), Sec. 25, eff. September 1, 2013.
Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 370, eff. September 1, 2021.

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