Bill Text: TX HB849 | 2019-2020 | 86th Legislature | Introduced
Bill Title: Relating to the status and taxation of powdered alcohol as an alcoholic beverage.
Sponsorship: Partisan Bill (Republican 1)
Status: (Introduced - Dead) 2019-04-16 - Left pending in committee [HB849 Detail]
Download: Texas-2019-HB849-Introduced.html
| 86R5767 JAM-D | ||
| By: Guillen | H.B. No. 849 | |
|
|
||
|
|
||
| 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, 2019. | ||
