16 Tex. Admin. Code § 41.24 - Providing Retailer Samples
(a) A holder of
a Nonresident Seller's Permit must purchase samples from a package store permit
or wholesale permit holder.
(b)
Samples purchased by a nonresident seller from a wholesaler's inventory are
considered "first sale" for purposes of taxation under Alcoholic Beverage Code
§
201.03. The
wholesaler shall remit excise taxes for samples purchased not later than the
15th day of the month following the month in which occurs the "first
sale."
Notes
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