Texas Comptroller Affirms Mixed Beverage Gross Receipts, Mixed Beverage Sales Tax Assessments Against Bar Operator

The Texas Comptroller of Public Accounts Sept. 30 decided to adopt the Administrative Law Judge’s (ALJ) recommendation to affirm the Tax Division’s (staff) mixed beverage gross receipts and mixed beverage sales tax assessments and an additional penalty against Taxpayer. Taxpayer, a bar operator, requested a redetermination and contended that the average selling price for distilled spirits applied in audits was overstated. The staff argued that the evidence in the record was insufficient to support Taxpayer’s contention. The ALJ noted: 1) the staff established that the audits were based on the best information available; 2) Taxpayer failed to establish error in ...