Sources of Revenue: A History of State Taxes and Fees in Texas, 1972-2013 Page: 72
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SOURCES OF REVENUE
BEER TAX
Revenue Object 3258RATE & BASE
State:
Local:
Federal:
Major Exemptions:
ADMINISTRATION
Agency:
Number of Taxpayers:
Payment Cycle:
Due Date:
Remitted By:$6 per 31-gallon barrel
None
$18.00 per 31-gallon barrel
Federal military facility sales
Texas Alcoholic Beverage Commission
202
Monthly
15th day of the month for the preceding month
Beer distributors, manufacturers, and brew pubsLEGAL CITATION(S)
Texas Alcoholic Beverage Code, 203.01
ENACTED
44th Legislature (1935) $1.24 per barrel
RATE & BASE CHANGES
51st Legislature (1950) $1.364 per barrel (temporary)
52nd Legislature (1951) $1.37 per barrel
53rd Legislature (1954) $2 per barrel
54th Legislature (1955) $4.30 per barrel
62nd Legislature (1971) $5 per barrel
68th Legislature (1984) $6 per barrel (eff. 10/2/84)
ALLOCATION
General Revenue Fund 0001 - 100%72 " June 2014, Texas Comptroller of Public Accounts
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Texas. Comptroller's Office. Sources of Revenue: A History of State Taxes and Fees in Texas, 1972-2013, article, June 2014; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth639576/m1/80/: accessed April 28, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.