Texas Tax Code

§ 183.041 — TAX IMPOSED ON SALES OF MIXED BEVERAGES AND RELATED ITEMS

TX § 183.041Title 2. STATE TAXATION · Part G. GROSS RECEIPTS AND MIXED BEVERAGE TAXES · Ch. 183. MIXED BEVERAGE TAXES · Art. B-1. MIXED BEVERAGE SALES TAX

Statute text

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(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.

Legislative history

Added by Acts 2013, 83rd Leg., R.S., Ch. 1403 (H.B. 3572), Sec. 12, eff. January 1, 2014.