Texas Comptroller Manual of Accounts - Fiscal 2025
Revenue Object 3259 – Wine Tax

Tax based on alcoholic volume of wine per gallon. Wine with an alcoholic volume under 14% is taxes at 20.4¢ per gallon. Wine over 14% is 40.8¢ per gallon. Sparkling wine is 51.6¢ per gallon.

A 2% discount is allowed to taxpayers for timely payment. 

Applies to wines manufactured outside of Texas and imported for sale.

Appropriations of the tax are dependent upon the amount (on in-state and out-of-sate producers) collected in excess of the 2014 level. These appropriations are limited to the lesser of the excess or $2 million per fiscal year. Those excess amounts are appropriated each fiscal year to the following agencies in amounts not to exceed:

• $830,000 to Texas A&M AgriLife Extension Service
• $515,000 to Texas Tech University
• $150,000 to Grayson County Junior College District

Up to $300,000 is deposited to GR Account 5165 Wine Industry Development for appropriation to the Department of Agriculture.

On or before the 15th of each month covering operations of 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.

Application of tax on imported wines added by S.B. 877, 79th Leg., R.S.

Amended by S.B. 881, 84th Leg., R.S.