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