1. (a) This section implements Alcoholic Beverage Code §37.01(d).

2. (b) A non-resident seller shall purchase samples to be provided to a retailer in accordance with Alcoholic Beverage Code §37.01(d) from:

   1. (1) a holder of a package store permit; or
   2. (2) a holder of a wholesaler permit.
3. (c) Samples purchased by a nonresident seller from a wholesaler's inventory are considered "first sale" for purposes of taxation under Alcoholic Beverage Code §201.03. The wholesaler shall remit excise taxes for samples purchased not later than the 15th day of the month following the month in which occurs the "first sale."

Source Note:The provisions of this §41.19 adopted to be effective February 19, 2020, 45 TexReg 1019.