Monitoring the Session

SB 305

bill moves the cheap wine tax cutoff to 16 percent

Filed

Verdict: No flags

No flagsInitial review
Sen. Pete FloresRSenate 24

Initial review · graded Nov 9, 2026 · How we grade

Caption

relating to taxes imposed on vinous liquor.

Caption from analyzed text · version I.

Summary

Wines between 14 and 16 percent pay 20.4 cents, not 40.8.

The bill raises the alcohol cutoff for the lower state wine tax rate from 14 percent to 16 percent alcohol by volume. It touches wine sellers and buyers of wines between 14 and 16 percent alcohol, which now pay 20.4 cents per gallon instead of 40.8 cents. Taxes owed before September 1, 2027 are still collected under the old rule, and the new cutoff applies after that date.

Labels

Labels: BACK FROM THE DEAD. Same text as a bill filed before that died: 89R SB 2158 (Died in committee). Filed in 2 sessions, counting this one. Checked against 88R and 89R only.TRY NO. 2. Filed in 2 sessions: 89R and 90R. Checked against 88R and 89R only.

Receipt

The receipt

90R-SB305 · 2026-11-09

SOLD BY

Sen. Pete FloresRSenate 24

ITEM

relating to taxes imposed on vinous liquor.

WHAT IT DOES

Wines between 14 and 16 percent pay 20.4 cents, not 40.8.

The bill raises the alcohol cutoff for the lower state wine tax rate from 14 percent to 16 percent alcohol by volume. It touches wine sellers and buyers of wines between 14 and 16 percent alcohol, which now pay 20.4 cents per gallon instead of 40.8 cents. Taxes owed before September 1, 2027 are still collected under the old rule, and the new cutoff applies after that date.

CHARGES

[ ] NONE FOUND

TOTAL

No fiscal note in the loaded record.

HISTORY

  1. Received by the Secretary of the Senate
  2. Filed
FILED UNDER

No verified beat found.

No flags

THANK YOU FOR CHECKING THE RECEIPT

CAMPAIGN PAID FOR BY

CAMPAIGN PAID FOR BY

Pete Flores

Donors

Texans for Lawsuit Reform PAC$55KMorris Jaffe$25,000Justin Jaffe$25,000

Not tied to this bill.

Sources

The author's campaign account only. Own money and internal transfers are separate on the member page.

Derived itemized flow · Jul 12, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Texans for Lawsuit Reform PAC$55,000.00

Texans for Lawsuit Reform PAC

$55,000.00

Cash
$55,000.00
Paid by others
$0.00
Total
$55,000.00

Also funds 124 other sitting lawmakers.

Derived recipient stock · Jul 10, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Dec 13, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100985131, 101008112, 101072110.

Morris Jaffe$25,000.00
Justin Jaffe$25,000.00
Money

Missing data does not establish zero giving. Display amounts are rounded.

×

Texans for Lawsuit Reform PAC

$55,000.00

Cash
$55,000.00
Paid by others
$0.00
Total
$55,000.00

Also funds 124 other sitting lawmakers.

Derived recipient stock · Jul 10, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Dec 13, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100985131, 101008112, 101072110.

Votes

No floor vote loaded for this bill.

Fiscal

No fiscal note in the loaded record.

How this was graded

Analysis of text version I by a super-expensive superintelligence, Nov 9, 2026, against the published rubric.

FILED BEFORE

Filed 2 times: 89R and now. Checked against 88R and 89R only.

89R SB 2158

by Sen. Flores, same lead author · Died in committee · same text

Introduced text

Last action, Mar 24, 2025: Referred to State Affairs

Relating to taxes imposed on vinous liquor.

Caption, 89R bill history

Sources

Texas Senate · Filed Nov 9, 2026

11/09/2026 S Filed

Texas Legislature Online · Introduced

Data snapshot Nov 10, 2026 at 2:41 AM CST. Grades, charges, quotes and corrections follow the published record.

Subjects

Taxation--Alcoholic Beverages

WINE & WINERIES

Text

The text as introduced · 181 words

90R3074 RDS-D

By: Flores
S.B. No. 305

A BILL TO BE ENTITLED

AN ACT

relating to taxes imposed on vinous liquor.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Sections 201.04(a) and (b), Alcoholic Beverage

Code, are amended to read as follows:

(a) A tax is imposed on the first sale of vinous liquor that

does not contain over 16 [ 14 ] percent of alcohol by volume at the

rate of 20.4 cents per gallon.

(b) A tax is imposed on vinous liquor that contains more

than 16 [ 14 ] percent of alcohol by volume at the rate of 40.8 cents

per gallon.

SECTION 2. The changes in law made by this Act do not affect

tax liability accruing before the effective date of this Act. That

liability continues in effect as if this Act had not been enacted,

and the former law is continued in effect for the collection of

taxes due and for civil and criminal enforcement of the liability

for those taxes.

SECTION 3. This Act takes effect September 1, 2027.