Tex. Alco. Bev. Code § 38.06
The taxes imposed by this code do not apply to activities authorized in Section 38.01.
Acts 1977, 65th Leg., p. 449, ch. 194, Sec. 1, eff. Sept. 1, 1977.
Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 146, eff. September 1, 2019.