Skip navigation
Glenn Hegar
Texas Comptroller of Public Accounts
Glenn Hegar
Texas Comptroller of Public Accounts
Glenn Hegar
Texas Comptroller of Public Accounts

taxes

Mixed Beverage Gross Receipts Tax

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.

Who is responsible for this tax?

Those who sell, prepare or serve mixed beverages (distilled spirits, beer, ale and wine) must pay this tax, as well as those who sell, prepare or serve ice or nonalcoholic beverages that are sold, prepared or served for the purpose of being mixed with an alcoholic beverage and consumed on the premises of the mixed beverage permittee. The mixed beverage gross receipts tax is in addition to the mixed beverage sales tax imposed on the sale or service of alcoholic beverages, ice or mixers.

The person or organization holding the mixed beverage permit – not the customer – must pay the mixed beverage gross receipts tax. The mixed beverage permit holder may not add it to the selling price as a separate charge or deduct it from the amount received. An amount identified on an invoice as a “tax” is fully due to the state, in addition to the mixed beverage gross receipts tax.

A mixed beverage permittee can include either of the following on an invoice, receipt or bill:

a separate statement of the amount of mixed beverage tax the permittee will pay on the customer's purchase of alcohol (open this section to see a receipt example)

EXAMPLE 1

Item Amount
Dbl Cheeseburger4.75
Fr Fries2.75
Mexican Martini (2)7.00
Subtotal14.50
Sales Tax0.62
MB Sales Tax0.58
TOTAL15.70

Not included in bill: [Business Name] pays 6.7% tax ($0.47) on this sale of alcohol.

a statement of the combined amount of mixed beverage gross receipts tax the permittee will pay and mixed beverage sales tax imposed on the customer’s purchase of alcohol (open this section to see a receipt example)

EXAMPLE 2

Item Amount
Dbl Cheeseburger4.75
Fr Fries2.75
Margarita frz (2)7.00
Subtotal14.50
Sales Tax0.62
MB Sales Tax0.58
TOTAL15.70

Included in bill: Customer pays $0.58 on this sale of alcohol. Not included in bill: [Business Name] pays 6.7% tax ($0.47) on this sale of alcohol. Total amount paid to state on alcohol $1.05.

The Alcoholic Beverage Code authorizes the Texas Alcoholic Beverage Commission to regulate alcoholic beverages, including issuing alcoholic beverage permits and collecting alcohol excise taxes.

Rates

6.7 percent (.067) of gross receipts – effective Jan. 1, 2014.

14 percent (.14) of gross receipts – prior to Jan. 1, 2014.

Due Date

Monthly – 20th day of the month following the end of each calendar month (for example, April 20 for March activity).

Penalties and Interest

Penalties
  • A $50 penalty is assessed on each report filed after the due date.
  • If tax is paid 1-30 days after the due date, a 5 percent penalty is assessed.
  • If tax is paid over 30 days after the due date, a 10 percent penalty is assessed.
Interest
  • Past due taxes are charged interest beginning 61 days after the due date.
  • To calculate interest on past due taxes, visit Interest Owed and Earned.

Reporting and Payment Requirements

Select the amount of taxes you paid in the preceding state fiscal year (Sept. 1 – Aug. 31) to find the reporting and payment methods to use.

Less than $10,000

Select one of these reporting methods:

Select one of these payment methods:

  • Web Electronic Funds Transfer (EFT) or credit card via Webfile (American Express, Discover, Mastercard and Visa)
  • TEXNET
  • Check
$10,000 - $49,999

Select one of these reporting methods:

Select one of these payment methods:

  • Web Electronic Funds Transfer (EFT) or credit card via Webfile (American Express, Discover, Mastercard and Visa)
  • TEXNET
$50,000 - $499,999

Webfile is the only acceptable reporting method.

Select one of these payment methods:

  • Web Electronic Funds Transfer (EFT) or credit card via Webfile (American Express, Discover, Mastercard and Visa)
  • TEXNET
$500,000 or more

Webfile is the only acceptable reporting method.

TEXNET is the only acceptable payment method.

Additional Resources

HB855 Browser Statement

In 2015, the Texas Legislature passed House Bill 855, which requires state agencies to publish a list of the three most commonly used Web browsers on their websites. The Texas Comptroller’s most commonly used Web browsers are Google Chrome, Microsoft Internet Explorer and Apple Safari.

We support: