TX SB2158

Raises the alcohol by volume threshold for the lower wine tax rate from 14% to 16%, allowing wines with up to 16% alcohol to be taxed at 20.4 cents per gallon instead of the higher rate

Wines containing more than 16% alcohol by volume (previously more than 14%) will continue to be taxed at the higher rate of 40.8 cents per gallon

Tax liability that accrued before the effective date remains subject to the former law for collection and enforcement purposes

Takes effect September 1, 2025