Relating to taxes imposed on vinous liquor.

HB 3993 changes Texas tax rates for wine based on alcohol content. It imposes a 20.4-cent-per-gallon tax on wine containing 14% or less alcohol by volume and a 40.8-cent-per-gallon tax on wine with more than 14% alcohol. The bill directly affects wine producers and sellers, as the tax applies to the first sale of wine. The changes take effect on September 1, 2025, and do not apply to taxes owed before that date.