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Glenn Hegar
Texas Comptroller of Public Accounts
Glenn Hegar
Texas Comptroller of Public Accounts
Glenn Hegar
Texas Comptroller of Public Accounts

taxes

Mixed Beverage Taxes

Announcement

In response to financial hardship in the hospitality industry due to the pandemic, Governor Greg Abbott issued a waiver on March 18, 2020, that allows restaurants with a mixed beverage permit to sell alcoholic beverages, including beer, wine and mixed drink “kits,” at the curb or for delivery if they are accompanied by food purchased from the restaurant.

The governor also waived additional laws on June 27, 2020 to allow restaurants to make curbside and delivery sales of sealed, mixed alcoholic beverages.

Generally, restaurants with a mixed beverage permit report alcohol sales on their mixed beverage sales tax and mixed beverage gross receipts tax returns, as available on our Mixed Beverage Tax Forms page or through our Webfile system. This continues for alcohol prepared and consumed on premises. Curbside and delivery sales of alcohol that are not consumed on the premises, however, are not subject to the mixed beverage tax. These sales are subject to limited sales and use tax and must be reported on the restaurant’s Limited Sales and Use Tax Return.

Please keep in mind that taxes paid by consumers to restaurants in limited operation are held in trust and must be remitted in full on the applicable due date. For more information about filing and paying your taxes, visit our Texas Taxes webpages.


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.

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