Texas Comptroller Proposes Amendments to Rule Concerning Mixed Beverage Gross Receipts Tax

The Texas Comptroller of Public Accounts proposed amendments to the rule concerning the mixed beverage gross receipts tax. The proposed amendments to the regulation implement Tax Code, Section 183.021 (Tax Imposed on Gross Receipts of Permittee from Mixed Beverages) and Alcoholic Beverage Code, Sections 28.1001 (Pickup and Delivery of Alcoholic Beverages for Off-Premises Consumption), 32.01 (Authorized Activities), 32.15 (Removal of Beverages from Premises), 32.17 (Cancellation of Suspension of Permit; Grounds), 32.155 (Pickup and Delivery of Alcoholic Beverages for Off-Premises Consumption), 57.01 (Authorized Activities). The amendments also add statutory citations. Comments on the proposed rule are due by Oct. 6. [Tex. ...