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A BILL TO BE ENTITLED
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AN ACT
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relating to an exemption from the mixed beverage gross receipts tax |
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for the sale, preparation, or service of malt beverages produced by |
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certain permit holders. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter B, Chapter 183, Tax Code, is amended |
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by adding Section 183.0211 to read as follows: |
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Sec. 183.0211. EXEMPTION: CERTAIN MIXED BEVERAGES. (a) |
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The tax imposed under Section 183.021 does not apply to the sale, |
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preparation, or service of a malt beverage by a mixed beverage |
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permittee who also holds a brewpub license if: |
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(1) the malt beverage is produced by the permittee on |
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the premises of the brewpub and under the brewpub license; and |
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(2) the sale, preparation, or service occurs on the |
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premises described by Subdivision (1). |
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(b) A person who claims an exemption under this section |
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shall: |
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(1) keep records sufficient to demonstrate that the |
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person is entitled to the exemption; and |
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(2) on request, provide to the comptroller the records |
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described by Subdivision (1) and any other information reasonably |
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necessary to determine whether the person is entitled to receive |
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the exemption. |
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SECTION 2. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 3. This Act takes effect September 1, 2025. |