| 2 | 4 | | |
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| 3 | 5 | | |
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| 4 | 6 | | A BILL TO BE ENTITLED |
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| 5 | 7 | | AN ACT |
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| 6 | 8 | | relating to an exclusion for mixed beverage gross receipts tax and |
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| 7 | 9 | | mixed beverage sales tax. |
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| 8 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 9 | 11 | | SECTION 1. Section 183.021, Tax Code is amended to read as |
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| 10 | 12 | | follows: |
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| 11 | 13 | | (a) A tax at the rate of 6.7 percent is imposed on the gross |
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| 12 | 14 | | receipts of a permittee received from the sale, preparation, or |
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| 13 | 15 | | service of mixed beverages or from the sale, preparation, or |
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| 14 | 16 | | service of ice or nonalcoholic beverages that are sold, prepared, |
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| 15 | 17 | | or served for the purpose of being mixed with an alcoholic beverage |
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| 16 | 18 | | and consumed on the premises of the permittee. |
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| 17 | 19 | | (b) The gross receipts of a permittee received from the |
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| 18 | 20 | | sale, preparation, or service of mixed beverages that the permittee |
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| 19 | 21 | | is only authorized to sell by being the holder of a winery permit or |
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| 20 | 22 | | a brewer’s license are not taxable under this subchapter. |
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| 21 | 23 | | SECTION 2. Section 183.041, Tax Code is amended to add |
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| 22 | 24 | | subsection (c) to read as follows: |
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| 23 | 25 | | (c) The sale, preparation, or service of a mixed beverage by |
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| 24 | 26 | | a permittee that the permittee is only authorized to sell, prepare, |
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| 25 | 27 | | or serve by being the holder of a winery permit or a brewer’s |
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| 26 | 28 | | license is not taxable under this subchapter. |
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| 27 | 29 | | Section 3. Sections 183.021 and 183.041, Tax Code, as |
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| 28 | 30 | | amended by this Act, do not affect tax liability accruing before the |
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| 29 | 31 | | effective date of this Act. That liability continues in effect as if |
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| 30 | 32 | | this Act had not been enacted, and the former law is continued in |
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| 31 | 33 | | effect for the collection of taxes due and for civil and criminal |
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| 32 | 34 | | enforcement of the liability for those taxes. |
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| 33 | 35 | | SECTION 4. This Act takes effect October 1, 2025. |
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