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

The Texas Comptroller of Public Accounts Jan. 25 affirmed the Tax Division’s (staff) assessments against Taxpayer, a full-service restaurant and bar operator, adopting the Administrative Law Judge’s (ALJ) recommendation for sales and use tax and excise tax purposes. The staff audited Taxpayer for mixed beverage gross receipts tax and mixed beverage sales tax. Taxpayer requested redetermination, requesting a penalty and interest waiver. The staff amended the assessments but argued the evidence in the record was insufficient to support further adjustments. The ALJ found: 1) Taxpayer’s lack of evidence was insufficient to demonstrate error in the amended assessments; 2) late filing ...