Deliveries of wine to Texas consumers require out-of-state wineries to carry appropriate sales tax permits and a direct shipper permit. The qualifying carrier must label the shipped package to show that it contains wine and its intended recipient. Permit holders must keep records of all sales and deliveries for a minimum of five years from the time of sale. Sales by the permit holder will be treated as occurring in Texas and will be charged the state’s sales and use taxes as if the permit holder were situated in Texas. The delivery of wine must be to a final consumer; no resale is allowed. (2005 TX S 877, Enacted)