Case Information
*1 OFFICE OF THE ATTORNEY GENERAL OF TEXAS
AUSTIN
Ron. Bert ml-d, MQIlnistrator
TexauLlquoT QmtrdBoard
Austin, Texas
Dspr Slrr
opinion Ho. o-low Ret Tranrporting unetalapad twr destination owstds gem+.
Thin will acknowl6@0 noolp%si ounlotter
or hmubrr 10, 1989, in rhfob jau ouIm&t t -k fOU=h5 faots rar OUT Oansidoratlioal
ub an sodit OS Se80 tP Tomha in whtoh S-he to hiwe mold out of tied whlah,, 6!aowits ~UUtributer~rwoedr xaa aonutaotumr and beer. haa tt en hia pa-t- and r6ttvae to tha rtato, *2 824 Hon. Bert Ford, Adralnlstrator, Page 8
*In making the audit above mclntloned the question ulrsa aa to whethar taxes on the beer above mentioned are due the &ate a6 bs- ing o first eale, dit?&ributlon, rto. wlthln the State of Texas (LII oontomplatod by Arti~lr XI, Soac err(a), and ae to whethar'or not the law aontsnplatoa that uuoh boor muat be rtamp- ed and a olalm for refund mado.*
From auah faat,r JOU 4ealro our opinion on two questions thereinaf'ter atatod ea followat
“First. Are taxer on the beer in qwrtlon duo the State of Toaa9 w8aoond. Dow the law require that beora
under ai~atmatanoas above nentionod be stamp- ed by tha m&nWaoturorrr, and ii ao ia ho en- ~tltled to a zorund for ths ata~@a ao asodPw 8oot:on (al) o? Artlolr 667-66, m- ;I.~., ham, reads: -of
"(1) On bsor manuf~otuxvd in this Stato %2E~*ti?%~e%:&fi:z z!ll re8t prlmM.ly upon the auut~aoturor, and it 18 hereby doelarod to bo unlawful rcir #iny amwfaoturer to trawport my beor OT ,to don- liver to any pernon any baor to .Be tranaportod awny frw the bmexy c$ said PaDUiaatuxal! ua- lam and until tax ha8 ilrgt beea pala Mxi tax stamp evitlonoing sw,h payment ha8 besa fMit &l.xod end oaaoollod a6 roat&wd br this
80atPon (f) or Axtfole 667~as, 8?,.~ -?c -btnss.-of Temm, readbt ‘f-’
“li) It shall b4 unlawful to ‘trlulspert 4x3 tn thfs ItPbata any~be~or upen nfitoh dee0lnabions *3 tax has sot been paid and sush peiyawt wl- 5mwsd by &tespr affixed a:td oanoellad (18 nquirod by Zen.
Beotion (5) ot the aboos ml?tlole resde~ *la) IIP any poraon htm paid tax on eny beor and atfixoa tan ataarpa 00 the eon- tainorn ~hereot and thmmfter oadd bosr 18 rshippul out of Texas tax oonaumptlon, ft al~im for retund tmg b,r ma&a upOn payi- a fss ot Plw 2ollare (46) to tha Beard at tlie ana ia the mawor pre#oAbod by the Boiwd or AdUlaaiblafrntor. 80 muah of any i\nrde derived horeundet rra say ba naoanuery, an% to emsed two &I per eat thsreof, is hereby ~ppro- tor crueh ~urpo(~o~ The Eoard mf@ p&w- priaterl mu&ate rules ana rQf?ulations ~enorullg f0-r tho entoro8wnt ,Q? thfr grovirlon.
It ts olwrly 6toen & .Saotion (al, aupra~ th8t intent3on of the Logielatum to liold the moau- it WID 6he Xtiblo for. tho oagwnt af the tana tsl- The Z4igial*ture mw tit, howvet, 6be requipmant that tax staws be
removed frtmQhabaWery boor’ “bo$n&- trsnqortad Phorefroa to a golnt autsidi o# this 8fata. * *4 2nd 814 and eutirarltier therein citaQ tao numrou8 for citation heroin.
The lew &an not require that beer be trune9ort- sd outside the Liteta in a pwrtiwlar !dmnner or by aup partfotikr moi?e 0r oonwyentto. Pt awsely pmvldes en ax- eeption tithia whloh ths mnaufaoturer mmt olenrlg bring hlmaelr la Ordo? to evold 6bbe pemont as taxem. xr (I Texas menufaottwsr aellvors heer to R trwk operator rho lldvleea th8t ho will deliver the mime bevmd %h# bouaderiae ot this f&to and there is no pmf.thr:t it uea eotually &one, the aanuteoture? ha% not browht hiMali rithin the excreptlon is lirjble for the pq?men$ or the tat inqmsed by law. He awet heve oemrete, dsiinlte evidearta that the beer in to, end aotually dellfvsrsd beyond quaot:on tilt aoaslgml the bordera at this State. %NI advised thst the mrtnifnotwsr hea no aoou-
mentnry 9roni in his file thet emid beer WPB sotuelly boundaries of Tom#. Under suoh trcineportoa bemml id? Potin, we ooablude that thu Tan8 menuteoWmr etatemat htw not bratgbt hiarnlf wlt'hin the l mrpfion provided h the Bttttpte wU.Ohrt the teat in queahion is Uue to tbo 22 tee of ZbxlLts.
In l mutr to iour awe* queatioa, we oanoludr, that baqf, lwng trempertsd uuder t&a oitouwtanee~ cot out in your latter, must be first etambged by the nteaUi8uttmm. thereafter brlnge h$meU within tbo Xi t&s meauiloturor tax exawfion INttuta by afferlng pmof thut suoh beer was aotwllp fmneporfed be+ordl the bordera oi Tsxau, he ray eliaim hia roruatl under the p~laian0 or thation (g) aupra.
very truly yours