Bill Text: TX HB47 | 2017-2018 | 85th Legislature | Comm Sub
Bill Title: Relating to the status and taxation of powdered alcohol as an alcoholic beverage.
Spectrum: Bipartisan Bill
Status: (Introduced - Dead) 2017-04-17 - Committee report sent to Calendars [HB47 Detail]
Download: Texas-2017-HB47-Comm_Sub.html
85R9517 JAM-D | |||
By: Guillen, Alvarado | H.B. No. 47 | ||
Substitute the following for H.B. No. 47: | |||
By: Kuempel | C.S.H.B. No. 47 |
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relating to the status and taxation of powdered alcohol as an | ||
alcoholic beverage. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 1.04(1), Alcoholic Beverage Code, is | ||
amended to read as follows: | ||
(1) "Alcoholic beverage" means alcohol, including | ||
powdered alcohol, or any beverage containing more than one-half of | ||
one percent of alcohol by volume, which is capable of use for | ||
beverage purposes, either alone or when diluted or reconstituted. | ||
SECTION 2. The heading to Section 201.03, Alcoholic | ||
Beverage Code, is amended to read as follows: | ||
Sec. 201.03. TAX ON DISTILLED SPIRITS AND POWDERED ALCOHOL. | ||
SECTION 3. Section 201.03(a), Alcoholic Beverage Code, is | ||
amended to read as follows: | ||
(a) A tax is imposed on the first sale of: | ||
(1) distilled spirits at the rate of $2.40 per gallon; | ||
and | ||
(2) powdered alcohol at the rate of $2.40 per gallon | ||
based on the amount of liquid suggested to be added by the | ||
manufacturer's packaging. | ||
SECTION 4. This Act takes effect September 1, 2017. |