- (a) A holder of a Distiller's and Rectifier's Permit may provide samples obtained from the distiller's inventory to a retailer in accordance with Alcoholic Beverage Code §14.07.
- (b) Samples taken from the distiller's inventory are considered "first sale" for purposes of taxation under Alcoholic Beverage Code §201.03. The holder of the Distiller's and Rectifier's Permit shall remit excise taxes for samples taken from inventory not later than the 15th day of the month following the month in which occurs the "first sale."
Source Note:The provisions of this §41.24 adopted to be effective December 6, 2021, 46 TexReg 8246.