SECTION 39.1. Personal Importation

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(a) This chapter applies to alcoholic beverages imported into this state for personal use under the authority of Alcoholic Beverage Code §§107.07, 201.71 and 201.81.
(b) All alcoholic beverage containers imported into Texas for personal consumption are subject to the applicable state tax and administrative fees. These administrative fees shall be included in the posted tax rates.
(c) Payment of the fees and taxes must be documented by a tax stamp. For purposes of this rule, "tax stamp" means a written acknowledgement, which may be an electronic notification, documenting that the State of Texas has received payment of fees and taxes.
(d) Nothing in this Chapter shall be construed to alter the personal importation limits set in Code §107.07(a).

Source Note: The provisions of this §39.1 adopted to be effective January 1, 1976; amended to be effective August 31, 1995, 20 TexReg 6323; amended to be effective August 17, 2016, 41 TexReg 6000; amended to be effective April 12, 2022, 47 TexReg 1887

                    
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