Carnival, Cheers, Galveston. The Scoop...

[BallFour4]

Texas Alcohol and Beverage Commission has liquor laws that are eons old. The one pertinent to Cheers states that all alcohol served in Texas including until the ship reaches international waters (https://nauticalcharts.noaa.gov/data/us-maritime-limits-and-boundaries.html) twelve miles out must have tax stamps or tax paid.
 
Carnival has two sets of coolers for beer and cabinets for alcohol. Within the twelve miles they collect sales tax and are subject to the TABC laws requiring tax to for alcohol served. Once the ship reaches the twelve mile mark the bars changeover and coolers are locked and unlocked, bottles of alcohol are switched and full bar service begins. It happens in minutes.
 
Carnival sells a remarkable amount of alcohol from boarding time until 6 AM on the first day at sea. Their management has decided to reap the profits of pay-as-you go for alcohol. Other cruise lines that sail from here in Galveston have taken a different path. If you elect to purchase the Cheers Package you are not charged for the first day.
 
One more note; since April 2014 TABC decided to enforce the duty for alcohol purchases that enter the state on cruise ships. Regardless of what state you reside taxes are due on hard liquor, beer, wine and cigarettes. https://help.carnival.com/app/answers/detail/a_id/1382/~/texas-tax-declaration%3A-the-texas-alcoholic-beverage-commission-(tabc)

Since Galveston incorporated eye scan for US Customs the TABC staff once prominent in the debarkation area seem less. We don't purchase any of the items with tax due, so that part of my post is not scientific and the n number is low.

See You At Sea.

Edited March 31 by BallFour4

[MagnoliaBlossom]

Well said. A very confusing issue for many people.