Gross Receipts Tax Lowered & Sales Tax Imposed Both on Mixed Beverage

TEXAS – Effective January 1, 2014, House bill 3572 will lower the mixed beverage gross receipts tax rate from 14% to 6.7%. It also imposes an 8.25% mixed beverage sales tax.

A mixed beverage permittee will collect an 8.25% tax on each mixed beverage whether it’s sold, prepared or served. The new sales tax will also be due on nonalcoholic beverage and ice sold, prepared or served to be mixed with an alcoholic beverage and consumed on permitted premises.

Mixed beverage sales tax will be administered, collected and enforced the same way as sales and use tax, except there will be no prepayments timely filing discounts or local mixed beverage sales taxes.

A permittee’s bond security requirement may be adjusted due to the change in structure of the mixed beverage taxes. If a change is needed, the permittee will be notified.

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