(a) A tax is imposed on each mixed beverage sold, prepared, or served by a permittee in this state and on ice and each nonalcoholic beverage sold, prepared, or served by a permittee in this state for the purpose of being mixed with an alcoholic beverage and consumed on the premises of the permittee.
(b) The rate of the tax is 8.25 percent of the sales price of the item sold, prepared, or served.
Official text of the Texas Tax Code as published by the Texas Legislative Council.