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Mixed Beverage Taxes
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.
Comptroller Certification for a Texas Alcoholic Beverage Commission (TABC) License/Permit
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.
Mandatory Criteria
- All pages of the TABC Licensing Application Summary packet must be submitted to the Comptroller’s Office.
- The applicant must hold a valid Sales Tax permit at the location acquiring the TABC license/permit.
- Use the Sales Taxpayer Search to verify an Active status on your Sales Tax Permit.
- The applicant’s name, business name, and location address must be identical on the Sales Tax Permit and the TABC Licensing Application Summary packet.
- The applicant cannot be delinquent in State taxes.
- The individual(s) listed as the license/permit owner cannot be directly delinquent in State taxes.
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.
Submitting 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.
- Email - Send the TABC Licensing Application Summary packet in its entirety in a PDF format along with the following information to TABC.Certification@cpa.texas.gov. We are unable to accept pictures of the TABC Licensing Application Summary that have been converted into a PDF format.
- Contact Name
- Contact Phone Number
- Taxpayer Number
- Taxpayer Name
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. - Mail – Send the TABC Licensing Application Summary packet to your local office with a self-addressed postage paid envelope.
- In-person – Check your local office for Taxpayer Service days and hours of operation.