Terms Used In Texas Tax Code 151.461

  • Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005

In this subchapter:
(1) “Brewer” means a person required to hold a brewer’s license under Chapter 62, Alcoholic Beverage Code.
(1-a) “Brewpub” means a brewpub for which a person holds a brewpub license under Chapter 74, Alcoholic Beverage Code.
(2) “Distributor” means a person required to hold:
(A) a general distributor’s license under Chapter 64, Alcoholic Beverage Code; or
(B) a branch distributor’s license under Chapter 66, Alcoholic Beverage Code.
(3) Repealed by Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 410(b), eff. September 1, 2021.
(4) “Package store local distributor” means a person required to hold:
(A) a package store permit under Chapter 22, Alcoholic Beverage Code; and
(B) a local distributor’s permit under Chapter 23, Alcoholic Beverage Code.
(5) “Retailer” means a person required to hold:
(A) a wine and malt beverage retailer’s permit under Chapter 25, Alcoholic Beverage Code;
(B) a wine and malt beverage retailer’s off-premise permit under Chapter 26, Alcoholic Beverage Code;
(C) a nonprofit entity temporary event permit under Chapter 30, Alcoholic Beverage Code;
(D) a mixed beverage permit under Chapter 28, Alcoholic Beverage Code;
(E) a private club registration permit under Chapter 32, Alcoholic Beverage Code;
(F) a certificate issued to a fraternal or veterans organization under § 32.11, Alcoholic Beverage Code;
(G) a retail dealer’s on-premise license under Chapter 69, Alcoholic Beverage Code;
(H) a retail dealer’s off-premise license under Chapter 71, Alcoholic Beverage Code, except for a dealer who also holds a package store permit under Chapter 22, Alcoholic Beverage Code; or
(I) a brewpub license under Chapter 74, Alcoholic Beverage Code.
(6) “Wholesaler” means a person required to hold:
(A) a winery permit under Chapter 16, Alcoholic Beverage Code;
(B) a wholesaler’s permit under Chapter 19, Alcoholic Beverage Code; or
(C) a general Class B wholesaler’s permit under Chapter 20, Alcoholic Beverage Code.