16 Tex. Admin. Code § 41.25 - Providing Samples

(a) A holder of a Distiller's and Rectifier's Permit may provide samples obtained from the distiller's inventory to:

(1) a retailer in accordance with Alcoholic Beverage Code § 14.07; and

(2) a consumer in accordance with Alcoholic Beverage Code § 14.09.

(b) Samples taken from the distiller's inventory are considered "first sale" for purposes of taxation under Alcoholic Beverage Code § 201.03. The holder of the Distiller's and Rectifier's Permit shall remit excise taxes for samples taken from inventory not later than the 15th day of the month following the month in which occurs the "first sale."

Notes

16 Tex. Admin. Code § 41.25

The provisions of this §41.25 adopted to be effective January 1, 1976; amended to be effective September 18, 1978, 3 TexReg 309; Amended by Texas Register, Volume 41, Number 24, June 10, 2016, TexReg 4253, eff. 6/15/2016; Adopted by Texas Register, Volume 46, Number 49, December 3, 2021, TexReg 8246, eff. 12/6/2021; Adopted by Texas Register, Volume 47, Number 22, June 3, 2022, TexReg 3247, eff. 6/6/2022; Amended by Texas Register, Volume 49, Number 06, February 9, 2024, TexReg 0659, eff. 2/12/2024