| 1 | 1 | | 89R3583 CJC-D |
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| 2 | 2 | | By: Middleton, Eckhardt S.B. No. 853 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | |
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| 6 | 6 | | |
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| 7 | 7 | | A BILL TO BE ENTITLED |
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| 8 | 8 | | AN ACT |
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| 9 | 9 | | relating to an exemption from the mixed beverage gross receipts tax |
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| 10 | 10 | | for the sale, preparation, or service of malt beverages produced by |
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| 11 | 11 | | certain permit holders. |
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| 12 | 12 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 13 | 13 | | SECTION 1. Subchapter B, Chapter 183, Tax Code, is amended |
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| 14 | 14 | | by adding Section 183.0211 to read as follows: |
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| 15 | 15 | | Sec. 183.0211. EXEMPTION: CERTAIN MIXED BEVERAGES. (a) |
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| 16 | 16 | | The tax imposed under Section 183.021 does not apply to the sale, |
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| 17 | 17 | | preparation, or service of a malt beverage by a mixed beverage |
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| 18 | 18 | | permittee who also holds a brewpub license if: |
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| 19 | 19 | | (1) the malt beverage is produced by the permittee on |
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| 20 | 20 | | the premises of the brewpub and under the brewpub license; and |
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| 21 | 21 | | (2) the sale, preparation, or service occurs on the |
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| 22 | 22 | | premises described by Subdivision (1). |
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| 23 | 23 | | (b) A person who claims an exemption under this section |
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| 24 | 24 | | shall: |
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| 25 | 25 | | (1) keep records sufficient to demonstrate that the |
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| 26 | 26 | | person is entitled to the exemption; and |
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| 27 | 27 | | (2) on request, provide to the comptroller the records |
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| 28 | 28 | | described by Subdivision (1) and any other information reasonably |
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| 29 | 29 | | necessary to determine whether the person is entitled to receive |
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| 30 | 30 | | the exemption. |
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| 31 | 31 | | SECTION 2. The change in law made by this Act does not |
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| 32 | 32 | | affect tax liability accruing before the effective date of this |
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| 33 | 33 | | Act. That liability continues in effect as if this Act had not been |
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| 34 | 34 | | enacted, and the former law is continued in effect for the |
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| 35 | 35 | | collection of taxes due and for civil and criminal enforcement of |
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| 36 | 36 | | the liability for those taxes. |
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| 37 | 37 | | SECTION 3. This Act takes effect September 1, 2025. |
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