Bill Text: TX SB928 | 2019-2020 | 86th Legislature | Engrossed
NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Relating to the importation and use for manufacturing purposes of malt beverages by the holder of a brewer's permit or manufacturer's license.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Passed) 2019-05-07 - Effective on 9/1/19 [SB928 Detail]
Download: Texas-2019-SB928-Engrossed.html
Bill Title: Relating to the importation and use for manufacturing purposes of malt beverages by the holder of a brewer's permit or manufacturer's license.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Passed) 2019-05-07 - Effective on 9/1/19 [SB928 Detail]
Download: Texas-2019-SB928-Engrossed.html
By: Hancock | S.B. No. 928 |
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relating to the importation and use for manufacturing purposes of | ||
malt beverages by the holder of a brewer's permit or manufacturer's | ||
license. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Chapter 12, Alcoholic Beverage Code, is amended | ||
by adding Section 12.015 to read as follows: | ||
Sec. 12.015. IMPORTATION OF ALE AND MALT LIQUOR FOR | ||
MANUFACTURE. (a) The holder of a brewer's permit may: | ||
(1) import ale and malt liquor for manufacturing | ||
purposes from a holder of a nonresident brewer's permit; and | ||
(2) mix and blend ale and malt liquor imported under | ||
Subdivision (1) and bottle and sell the resultant product. | ||
(b) The state tax on ale and malt liquor imported for | ||
manufacturing purposes does not accrue until: | ||
(1) the ale or malt liquor has been used for | ||
manufacturing purposes; and | ||
(2) the resultant product has been placed in | ||
containers for sale. | ||
SECTION 2. Chapter 62, Alcoholic Beverage Code, is amended | ||
by adding Section 62.015 to read as follows: | ||
Sec. 62.015. IMPORTATION OF BEER, ALE, AND MALT LIQUOR FOR | ||
MANUFACTURE. (a) The holder of a manufacturer's license may: | ||
(1) import for manufacturing purposes: | ||
(A) beer from the holder of a nonresident | ||
manufacturer's license; and | ||
(B) ale and malt liquor from a holder of a | ||
nonresident brewer's permit; and | ||
(2) mix and blend beer, ale, and malt liquor imported | ||
under Subdivision (1) and bottle and sell the resultant product. | ||
(b) The state tax on beer, ale, and malt liquor imported for | ||
manufacturing purposes does not accrue until: | ||
(1) the beer, ale, or malt liquor has been used for | ||
manufacturing purposes; and | ||
(2) the resultant product has been placed in | ||
containers for sale. | ||
SECTION 3. Section 62.07, Alcoholic Beverage Code, is | ||
amended to read as follows: | ||
Sec. 62.07. IMPORTATION OF BEER, ALE, AND MALT LIQUOR[ |
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license may import beer, ale, and malt liquor into this state in | ||
barrels or other containers in accordance with the provisions of | ||
this code. [ |
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SECTION 4. This Act takes effect September 1, 2019. |