Texas Comptroller of Public Accounts
| Legal Citations: |
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| Revenue Type: Cash — Alcoholic Beverage |
| Origin Date: 1935 by the 44th Leg. |
| Issue Date: |
| Revised Date: 2021-09-01 |
A tax of $6 per barrel on first sale or first importation of malt beverage. Based on 31 standard gallons per barrel. Required by all manufacturers, importers and distributors. A 2% discount is allowed to taxpayers for timely payment.
On or before the 15th of each month covering sales of the preceding month.
Formerly deposited to the Omnibus Tax Clearance Fund (No. 0120). H.B. 872, 67th Leg. R.S. abolished Fund 0120 and moved deposit to General Revenue.
Formerly allocated monthly. A percentage to Fund No. 0001 for enforcement, and 25% of the balance to Available School Fund 0002 and 75% to General Revenue Fund to fund statutory allocations. H.B. 72, 68th Leg., 2nd C.S., effective 9-1-84 changed 25% from Fund 0002 to Foundation School Account (0193). Dedication of these revenues abolished August 31, 1995 per § 403.094, Government Code.
2% discount added by H.B. 122, 68th Leg., 2nd C.S., effective October 2, 1984.
Previously the Beer Tax. Name changed to "Malt Beverage" by H.B. 1545, 86th Leg., R.S., effective 9/1/2021.
| Appropriation Year | 26 |
|---|---|
| USAS Title | MALT BEVERAGE TAX |
| Receipt Category | 06 – Alcoholic Beverages |
| Receipt Type | 01 – Taxes |
| Object Group | 30 – Revenues |
| USAS Status | A |
| Rev/Exp Category | 13 – ALCOHOLIC BEVERAGES TAXES |