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Mixed Beverage Tax
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The Comptroller's office is pleased to launch a new version of WebFile for mixed beverage taxpayers. This fast, easy and secure Web-based system allows you to electronically file your mixed beverage tax report and submit payment (by credit card, electronic check or via TEXNET).
About This Tax
A gross receipts tax is imposed on the amount received from the sale or service of mixed beverages or from the sale, preparation, or service of ice or nonalcoholic beverages that are sold prepared or served for the purpose of being mixed with an alcoholic beverage and consumed on the premises of the mixed beverage permittee.
The mixed beverage tax is imposed on the person or organization holding the mixed beverage permit and not the customer. It may not be added to the selling price as a separate charge and may not be backed out from the amount received. Any reimbursement you choose to collect from your customer must be clearly labeled as a "reimbursement." Reimbursements, however, become part of the tax base. An amount labeled as a "tax" is fully due to the state, in addition to the mixed beverage tax.
The Alcoholic Beverage Code authorizes the Texas Alcoholic Beverage Commission to regulate alcoholic beverages, including issuing alcoholic beverage permits and collecting alcohol excise taxes.
Rate Details and Other Information
Rates
14% (.14) of gross receipts.
Due Date
Monthly: 20th day of the month following the end of each calendar month.
Electronic Reporting
Yes - See WebFile