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Texas Statutes (Last Updated: January 4, 2014) |
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TAX CODE |
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Title 2. STATE TAXATION |
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Subtitle E. SALES, EXCISE, AND USE TAXES |
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Chapter 151. LIMITED SALES, EXCISE, AND USE TAX |
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Subchapter I-1. REPORTS BY PERSONS INVOLVED IN THE MANUFACTURE AND DISTRIBUTION OF ALCOHOLIC BEVERAGES |
Sec. 151.461. DEFINITIONS
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In this subchapter:
(1) "Brewer" means a person required to hold a brewer's permit under Chapter 12, Alcoholic Beverage Code.
(2) "Distributor" means a person required to hold:
(A) a general distributor's license under Chapter 64, Alcoholic Beverage Code;
(B) a local distributor's license under Chapter 65, Alcoholic Beverage Code; or
(C) a branch distributor's license under Chapter 66, Alcoholic Beverage Code.
(3) "Manufacturer" means a person required to hold a manufacturer's license under Chapter 62, Alcoholic Beverage Code.
(4) "Package store local distributor" means a person required to hold:
(A) a package store permit under Chapter 22, Alcoholic Beverage Code; and
(B) a local distributor's permit under Chapter 23, Alcoholic Beverage Code.
(5) "Retailer" means a person required to hold:
(A) a wine and beer retailer's permit under Chapter 25, Alcoholic Beverage Code;
(B) a wine and beer retailer's off-premise permit under Chapter 26, Alcoholic Beverage Code;
(C) a temporary wine and beer retailer's permit or special three-day wine and beer permit under Chapter 27, Alcoholic Beverage Code;
(D) a mixed beverage permit under Chapter 28, Alcoholic Beverage Code;
(E) a daily temporary mixed beverage permit under Chapter 30, Alcoholic Beverage Code;
(F) a private club registration permit under Chapter 32, Alcoholic Beverage Code;
(G) a certificate issued to a fraternal or veterans organization under Section 32.11, Alcoholic Beverage Code;
(H) a daily temporary private club permit under Subchapter B, Chapter 33, Alcoholic Beverage Code;
(I) a temporary charitable auction permit under Chapter 53, Alcoholic Beverage Code;
(J) a retail dealer's on-premise license under Chapter 69, Alcoholic Beverage Code;
(K) a temporary license under Chapter 72, Alcoholic Beverage Code; or
(L) a retail dealer's off-premise license under Chapter 71, Alcoholic Beverage Code, except for a dealer who also holds a package store permit under Chapter 22, Alcoholic Beverage Code.
(6) "Wholesaler" means a person required to hold:
(A) a winery permit under Chapter 16, Alcoholic Beverage Code;
(B) a wholesaler's permit under Chapter 19, Alcoholic Beverage Code;
(C) a general Class B wholesaler's permit under Chapter 20, Alcoholic Beverage Code; or
(D) a local Class B wholesaler's permit under Chapter 21, Alcoholic Beverage Code.