SECTION 41.33. Excise Tax Exemptions

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The following transactions are exempt from the requirement to pay excise taxes:
(1) Sales of sacramental wine in compliance with §41.34 of this title;
(2) Out-of-state sales in compliance with §41.35 of this title;
(3) Export of malt beverages that are not legal for sale in Texas in compliance with §41.36 of this title;
(4) Alcoholic beverages destroyed in compliance with §41.37 of this title; and
(5) Sales of alcoholic beverages for industrial purposes.

Source Note: The provisions of this §41.33 adopted to be effective December 6, 2021, 46 TexReg 8246

                    
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