- (a) This section applies to alcoholic beverages imported into this state for personal use under the authority of Alcoholic Beverage Code §§107.07, 201.71 and 201.81.
- (b) All alcoholic beverage containers imported into Texas for personal consumption are subject to the state tax and a $3.00 administrative fee. This administrative fee shall be included in the posted tax rates.
- (c) Payment of the fees and taxes must be documented by a tax stamp.
Source Note:The provisions of this §39.1 adopted to be effective January 1, 1976; amended to be effective August 31, 1995, 20 TexReg 6323; amended to be effective August 17, 2016, 41 TexReg 6000.