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Texas Tax Code - TAX § 151.461. Definitions

Current as of January 01, 2024 | Updated by Findlaw Staff

In this subchapter:

(1) “Brewer” means a person required to hold a brewer's license under Chapter 62, Alcoholic Beverage Code.

(1-a) “Brewpub” means a brewpub for which a person holds a brewpub license under Chapter 74, Alcoholic Beverage Code.

(2) “Distributor” means a person required to hold:

(A) a general distributor's license under Chapter 64, Alcoholic Beverage Code;  or

(B) a branch distributor's license under Chapter 66, Alcoholic Beverage Code.

(3) Repealed by Acts 2019, 86th Leg., ch. 1359 (H.B. 1545), § 410(b).

(4) “Package store local distributor” means a person required to hold:

(A) a package store permit under Chapter 22, Alcoholic Beverage Code;  and

(B) a local distributor's permit under Chapter 23, Alcoholic Beverage Code.

(5) “Retailer” means a person required to hold:

(A) a wine and malt beverage retailer's permit under Chapter 25, Alcoholic Beverage Code;

(B) a wine and malt beverage retailer's off-premise permit under Chapter 26, Alcoholic Beverage Code;

(C) a nonprofit entity temporary event permit under Chapter 30, Alcoholic Beverage Code;

(D) a mixed beverage permit under Chapter 28, Alcoholic Beverage Code;

(E) a private club registration permit under Chapter 32, Alcoholic Beverage Code;

(F) a certificate issued to a fraternal or veterans organization under Section 32.11, Alcoholic Beverage Code;

(G) a retail dealer's on-premise license under Chapter 69, Alcoholic Beverage Code;

(H) a retail dealer's off-premise license under Chapter 71, Alcoholic Beverage Code, except for a dealer who also holds a package store permit under Chapter 22, Alcoholic Beverage Code;  or

(I) a brewpub license under Chapter 74, Alcoholic Beverage Code.

(6) “Wholesaler” means a person required to hold:

(A) a winery permit under Chapter 16, Alcoholic Beverage Code;

(B) a wholesaler's permit under Chapter 19, Alcoholic Beverage Code;  or

(C) a general Class B wholesaler's permit under Chapter 20, Alcoholic Beverage Code.

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Cite this article: FindLaw.com - Texas Tax Code - TAX § 151.461. Definitions - last updated January 01, 2024 | https://codes.findlaw.com/tx/tax-code/tax-sect-151-461/

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