Texas Comptroller Issues Decision on Successor Liability for Mixed Beverage Sales Tax

The Texas Comptroller of Public Accounts May 8 issued a decision in a case involving successor liability for mixed beverage sales tax. The comptroller upheld the assessment of successor liability against Taxpayer who had purchased a nightclub business with outstanding tax liabilities. Taxpayer was found liable for the delinquent taxes to the extent of the value of the purchase price, plus all applicable penalties and interest. [Tex. Comptroller of Pub. Accts., Comptroller’s Dec., Hearing No. 118,374, Accession No. 202405015H, 05/08/24]

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