Texas Alcoholic Beverage Code 111.005 – Tax
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Terms Used In Texas Alcoholic Beverage Code 111.005
- Restaurant: means a business that:
(A) operates its own permanent food service facility with commercial cooking equipment on its premises; and
(B) prepares and offers to sell multiple entrees for consumption on or off the premises. See Texas Alcoholic Beverage Code 1.04
Sales of wine by a wine collection seller to a permitted restaurant under this chapter are exempt from the taxes imposed under Subchapter A, Chapter 201.