Both mixed beverage gross receipts tax and mixed beverage sales tax apply to sales of alcoholic beverages (beer, wine and distilled spirits) by a mixed beverage permittee. A sales tax permit is also required, whether or not the permittee sells nonalcoholic beverages, food or other items.
Only sales tax applies to sales of wine, beer and ale by the holder of a wine and beer retailer's permit or beer retail dealer's on-premises license.
Wholesalers, distributors, wineries, package stores holding local distributor's permits and brewers and beer manufacturers holding a self-distribution permit or license are responsible for electronically filing a monthly Alcohol Sales Report.
Certain TABC licenses require a representative in the Enforcement Division of the Comptroller’s Office to sign and seal the TABC Licensing Application Summary packet. The criteria outlined below must be met for the Comptroller of Public Accounts portion of the TABC Licensing Application Summary to be completed and returned to the applicant.
Not meeting any one of the above criteria will cause your request for Comptroller signature and seal to be rejected. If rejected, take any necessary steps to ensure all the above criteria is met, and resubmit your request.
You may submit your request by any one of the following methods. The method used to submit your request will be the method used in returning your TABC packet.
Note: A separate email for each taxpayer number is required.
For example: A licensing agent submitting applications for numerous tax accounts must submit a separate email request for each taxpayer number. If the licensing agent is submitting applications for multiple locations on one tax account, a single email is acceptable as it is one taxpayer number.