The highly regulated beverage industry in Texas requires a mixed beverage sales tax on each mixed beverage (distilled spirits, beer, ale and wine) sold, prepared, or served. A Texas Mixed Beverage Sales Tax Bond must be posted as security for the payment of taxes.
Mixed beverage sales tax is also due on each nonalcoholic beverage and on ice sold, prepared or served to be mixed with an alcoholic beverage and consumed on the premises of the mixed beverage permittee. The mixed beverage sales tax is in addition to mixed beverage gross receipts tax imposed on the mixed beverage permittee. A permittee’s records must show that the sales price of alcohol includes mixed beverage sales tax.