On August 17, 2020, The Texas Comptroller’s Office announced that when a business with a mixed beverage permit sells alcohol for off-premise consumption, limited sales and use taxes apply to the sale instead of mixed beverage taxes (the announcement can be found here). This effectively means mixed beverage permit holders will pay 6.7% less in taxes on alcohol sold to-go or for delivery.

Mixed Beverage Tax

If a mixed beverage permit holder has already reported off-premise alcohol sales on their Mixed Beverage sale tax & Mixed Beverage gross receipt tax returns, they should amend them along with their limited sales and use tax returns. The correction will result in a refund of the 6.7% mixed beverage gross receipt taxes paid on the off-premise alcohol sales.

All amended returns can be submitted to the comptroller’s office via email at miscellaneous.taxes@cpa.texas.gov or by mail.