Mixed Beverage Tax Permittee

TEXAS – Effective September 1, 2013, Senate Bill 905 authorizes the holder of a distiller’s and rectifier’s permit to sell distilled spirits to customers for on and off premises consumption.

Distilled spirits sales for off-premises consumption will be subject to sales tax.

Distilled spirits sales at the distillery will be subject to mixed beverage tax. Also included will be sampling fees collected at sampling events held at the distillery.

There are two restrictions to annual sales of distilled spirits:

•No more than 3,000 gallons for consumption on the premises
•3,500 gallons for consumption off the premises.

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