Tax Code › Title 2 › Chapter 183 › Subchapter B

Texas Tax Code § 183.021

Tax Imposed on Gross Receipts of Permittee from Mixed Beverages

Mixed Beverage Taxes · Mixed Beverage Gross Receipts Tax

A tax at the rate of 6.7 percent is imposed on the gross receipts of a permittee received from the sale, preparation, 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 permittee.

Official text of the Texas Tax Code as published by the Texas Legislative Council.

Official source
Legislative history

Added by Acts 1993, 73rd Leg., ch. 934, Sec. 106, eff. Jan. 1, 1994.

Acts 2013, 83rd Leg., R.S., Ch. 1403 (H.B. 3572), Sec. 6, eff. January 1, 2014.

Sections that refer to this one

Gov't § 485.041§ 151.308§ 183.043