Texas Comptroller Affirms Mixed Beverage Tax Assessments Against Taxpayer

The Texas Comptroller of Public Accounts issued a decision adopting the Administrative Law Judge’s proposal for decision to uphold mixed beverage gross receipts tax, mixed beverage sales tax, and sales and use tax assessments against a taxpayer operating a restaurant and bar in Texas City for the audit period July 1, 2019, through Dec. 31, 2022. The taxpayer failed to maintain proper records to substantiate deductions for complimentary drinks and waste for the mixed beverage audits, which involved depletion analysis of alcoholic beverage purchases, pour testing, and calculation of gross receipts based on average serving sizes and prices. For the ...