Texas § AL.54.07 - LIABILITY FOR AND PAYMENT OF TAXES
Full text of Texas The Texas Constitution § AL.54.07 — LIABILITY FOR AND PAYMENT OF TAXES, with citation guidance and answers to common questions.
§ AL.54.07. LIABILITY FOR AND PAYMENT OF TAXES
LIABILITY FOR AND PAYMENT OF TAXES. (a) Sales made by the holder of an out-of-state winery direct shipper's permit shall be deemed to have been made in the State of Texas for delivery in the State of Texas. (b) The holder of an out-of-state winery direct shipper's permit shall be responsible for paying the following state taxes related to sales and deliveries made under this chapter: (1) excise taxes on the wine sold, payable at the same rate and in the same manner as if the permittee were a Texas winery located in Texas; and (2) state sales and use taxes all payable at the same rate and in the same manner as if the permittee were a Texas winery located in Texas. (c) An ultimate consumer who purchases wine from the holder of an out-of-state winery direct shipper's permit under this chapter shall be considered to be purchasing the wine from a Texas permittee and shall not be charged the administrative fee for personal imports set forth in Section 107.07 . Added by Acts 2005, 79th Leg., Ch. 36 (S.B. 877 ), Sec. 2, eff. May 9, 2005.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § AL.54.07
What does The Texas Constitution § AL.54.07 cover?
Section AL.54.07 ("LIABILITY FOR AND PAYMENT OF TAXES") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § AL.54.07?
A common citation format is "The Texas Constitution § AL.54.07" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § AL.54.07 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.