Sec. 54.07. LIABILITY FOR AND PAYMENT OF TAXES. (a) Sales made by the holder of an out-of-state winery direct shipper's permit shall be deemed to have been made in the State of Texas for delivery in the State of Texas.
(b) The holder of an out-of-state winery direct shipper's permit shall be responsible for paying the following state taxes related to sales and deliveries made under this chapter:
(1) excise taxes on the wine sold, payable at the same rate and in the same manner as if the permittee were a Texas winery located in Texas; and
(2) state sales and use taxes all payable at the same rate and in the same manner as if the permittee were a Texas winery located in Texas.
(c) An ultimate consumer who purchases wine from the holder of an out-of-state winery direct shipper's permit under this chapter shall be considered to be purchasing the wine from a Texas permittee and shall not be charged the administrative fee for personal imports set forth in Section 107.07.
Added by Acts 2005, 79th Leg., Ch. 36 (S.B. 877), Sec. 2, eff. May 9, 2005.
Structure Texas Statutes
Title 3 - Licenses and Permits
Chapter 54 - Out-of-State Winery Direct Shipper's Permit
Section 54.01. Authorized Activities
Section 54.02. Prohibited Activities
Section 54.03. Qualifications for Permit
Section 54.05. Identification Requirements
Section 54.06. Reports and Recordkeeping
Section 54.07. Liability for and Payment of Taxes
Section 54.08. Resale Prohibited