TABC Code - Texas Alcoholic Beverage Commission

Sec. 48.04. TAXES. (a) The taxes imposed by this code shall be paid on all alcoholic beverages
on a commercial passenger train departing from a depot in this state in accordance with the rules
prescribed by the commission.
(b) The preparation and service of alcoholic beverages by the holder of a passenger train
beverage permit is exempt from the tax imposed by the Limited Sales, Excise, and Use Tax Act (Section
151.001 et seq., Tax Code). A passenger train service fee of five cents is imposed on each individual
serving of an alcoholic beverage served by the permittee inside the state. The fee accrues at the time the
container containing an alcoholic beverage is delivered to the passenger. The permittee shall remit the
fees to the commission each month under a reporting system prescribed by the commission.
Sec. 48.05. INAPPLICABLE PROVISION. Section 109.53 of this code does not apply to a
passenger train beverage permit.
CHAPTER 49. MARKET RESEARCH PACKAGER'S PERMIT
Sec. 49.01. AUTHORIZED ACTIVITIES. (a) The holder of a market research packager's
permit may:
(1) receive from a winery, distiller's, or brewer's permittee or a manufacturer's
licensee in this state alcoholic beverages produced by and belonging to the permittee or licensee;
(2) receive alcoholic beverages produced by and belonging to an authorized person
outside this state;
(3) place the alcoholic beverages in containers or packaging material as a service to
the producer of the beverages in connection with a market research program; and
(4) return the alcoholic beverages to the licensee, permittee, or authorized person
from whom they were received.
(b) The holder of a market research packager's permit may not exercise any right of title to
the alcoholic beverages received, other than possession. The permittee has no lien on the beverages to
secure payment for amounts due from the owner of the beverages.
(c) Since the holder of a market research packager's permit may exercise no right of title to
alcoholic beverages other than possession, the provisions of Section 109.53 of this code do not apply to a
market research packager's permit.
Sec. 49.02. FEE. The annual state fee for a market research packager's permit is $100.
Sec. 49.03. ELIGIBILITY FOR PERMIT. The commission may issue a market research
packager's permit in a wet or dry area.
CHAPTER 50 [54]. PROMOTIONAL PERMIT
Sec. 50.001. AUTHORIZED ACTIVITIES. The holder of a promotional permit may, on behalf
of a distiller, brewer, rectifier, manufacturer, winery, or wine bottler with whom the promotional permit
holder has entered into a contract for the purposes of this chapter, engage in activities to promote and
enhance the sale of an alcoholic beverage in this state, including activities that take place on the premises
of the holder of a permit or license under this code.
Sec. 50.002. FEE. (a) The annual state fee for a promotional permit is $300.
(b) A local fee may not be charged for the application or issuance of a promotional permit.
Sec. 50.003. PROHIBITED ACTIVITIES. The holder of a promotional permit may not hold an
interest, directly or indirectly, in a permit or license issued under this code other than a contract to
promote and enhance the sale of alcoholic beverages as authorized by this chapter.
Sec. 50.004. NONAPPLICABILITY OF CERTAIN REQUIREMENTS TO PERMIT
HOLDER. Notwithstanding Section 6.03, 11.46, 11.61, or 109.53, or any other law, the holder of a
promotional permit is not required to be a resident of this state.
Texas Alcoholic Beverage Code (2009) 80