Sec. 201.08. EXEMPTION FROM TAX. (a) No tax may be collected on liquor: (1) shipped out of state for consumption outside the state; (2) sold aboard a ship for ship's supplies; or (3) sold as vintage distilled spirits. (b) The commission shall provide forms for claiming the exemption prescribed by this section. (c) A tax credit shall be allowed for payment of any unintended or excess tax.
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