Tex.
Tax Code Section 151.461
Definitions
(1)
“Brewer” means a person required to hold a brewer’s license under Chapter 62 (Brewer’s License), Alcoholic Beverage Code.(1-a)
“Brewpub” means a brewpub for which a person holds a brewpub license under Chapter 74 (Brewpub License), Alcoholic Beverage Code.(2)
“Distributor” means a person required to hold:(A)
a general distributor’s license under Chapter 64 (General Distributor’s License), Alcoholic Beverage Code; or(B)
a branch distributor’s license under Chapter 66 (Branch Distributor’s License), Alcoholic Beverage Code.(3)
Repealed by Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 410(b), eff. September 1, 2021.(4)
“Package store local distributor” means a person required to hold:(A)
a package store permit under Chapter 22 (Package Store Permit), Alcoholic Beverage Code; and(B)
a local distributor’s permit under Chapter 23 (Local Distributor’s Permit), Alcoholic Beverage Code.(5)
“Retailer” means a person required to hold:(A)
a wine and malt beverage retailer’s permit under Chapter 25 (Wine and Malt Beverage Retailer’s Permit), Alcoholic Beverage Code;(B)
a wine and malt beverage retailer’s off-premise permit under Chapter 26, Alcoholic Beverage Code;(C)
a nonprofit entity temporary event permit under Chapter 30, Alcoholic Beverage Code;(D)
a mixed beverage permit under Chapter 28 (Mixed Beverage Permit), Alcoholic Beverage Code;(E)
a private club registration permit under Chapter 32 (Private Club Registration Permit), Alcoholic Beverage Code;(F)
a certificate issued to a fraternal or veterans organization under Section 32.11 (Fraternal and Veterans Organizations), Alcoholic Beverage Code;(G)
a retail dealer’s on-premise license under Chapter 69 (Retail Dealer’s On-premise License), Alcoholic Beverage Code;(H)
a retail dealer’s off-premise license under Chapter 71 (Retail Dealer’s Off-premise License), Alcoholic Beverage Code, except for a dealer who also holds a package store permit under Chapter 22 (Package Store Permit), Alcoholic Beverage Code; or(I)
a brewpub license under Chapter 74 (Brewpub License), Alcoholic Beverage Code.(6)
“Wholesaler” means a person required to hold:(A)
a winery permit under Chapter 16 (Winery Permit), Alcoholic Beverage Code;(B)
a wholesaler’s permit under Chapter 19 (Wholesaler’s Permit), Alcoholic Beverage Code; or(C)
a general Class B wholesaler’s permit under Chapter 20 (General Class B Wholesaler’s Permit), Alcoholic Beverage Code.
Source:
Section 151.461 — Definitions, https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm#151.461
(accessed Apr. 20, 2024).