Texas Comptroller Finds Alcoholic Beverages Seller Failed to Establish Sales, Excise Tax Audit Erroneous

The Texas Comptroller of Public Accounts Oct. 1 adopted the Administrative Law Judge’s (ALJ) recommendation affirming the Tax Division’s (staff) mixed beverage gross receipts excise, and sales and use tax assessments. The staff audited Taxpayer, an alcoholic beverages seller, and assessed taxes, penalties, and interest. Taxpayer requested a redetermination. The staff adjusted the excise tax audit to account for a calculation error and agreed to waive partial interest. The ALJ found that: 1) the audits were based on the best information available; 2) Taxpayer failed to establish that the audit overstated the alcohol inventory available for sale and understated the ...