The Texas Alcoholic Beverage Commission Dec. 13 proposed regulations on the Distiller’s and Rectifier’s Permit and non-resident sellers, providing for tasting samples to be given out. The proposal includes measures to: 1) provide that samples taken from a distiller’s inventory or samples purchased by a nonresident seller from a wholesaler’s inventory are considered “first sale” for taxation purposes; 2) specify that a Distiller’s and Rectifier’s Permit holder and a wholesaler shall remit excise taxes for the samples taken or purchased not later than the 15th day of the month following the month in which the “first sale” occurs; and 3)…
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