Bill Text: TX HB47 | 2017-2018 | 85th Legislature | Comm Sub

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Bill Title: Relating to the status and taxation of powdered alcohol as an alcoholic beverage.

Sponsorship: Bipartisan Bill

Status: (Introduced - Dead) 2017-04-17 - Committee report sent to Calendars [HB47 Detail]

Download: Texas-2017-HB47-Comm_Sub.html

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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

A BILL TO BE ENTITLED
AN ACT
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.