Texas Mixed Beverage Taxes

The state of Texas imposes two taxes on alcoholic beverages that impact holders of certain permits under the Texas Alcoholic Beverage Code. These taxes are the mixed beverage gross receipts tax and the mixed beverage sales tax. Both are set forth in Texas Tax Code, Chapter 183 ("Chapter 183") and Texas Comptroller Rule 3.1001 ("Rule 3.1001").¹

Who's Subject to Mixed Beverage Taxes?

The folks who get hit with mixed beverage taxes (other than consumers) are what are called "permittees." ² Chapter 183 defines a "permittee" is defined as someone who holds one of the following permits under the Texas Alcoholic Beverage Code:

• a mixed beverage permit;
• a private club registration permit;