Texas Comptroller Proposes Amendments to Rule Concerning Mixed Beverage Sales Tax

The Texas Comptroller of Public Accounts proposed amendments to the rule concerning the mixed beverage sales tax. The proposed amendments to the regulation implement 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), 32.155 (Pickup and Delivery of Alcoholic Beverages for Off-Premises Consumption), 32.17 (Cancellation of Suspension of Permit; Grounds), and 57.01 (Authorized Activities). The proposed regulation also amends subsection (b) to replace the reference to Section 3.1001(f)(7) (Mixed Beverage Gross Receipts Tax) with Section 3.1001(f)(8), implementing legislation relating to alcoholic beverages sold by a permittee ...