16 Tex. Admin. Code § 41.33 - Excise Tax Exemptions
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.
Notes
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