Texas HB5132 exempts mixed beverage sales by winery and brewer’s permit holders from gross receipts and sales tax.

Texas HB5132 amends the Tax Code to exempt the sale, preparation, or service of mixed beverages by permit holders authorized only by a winery permit or a brewer’s license from mixed beverage gross receipts tax and mixed beverage sales tax. The bill maintains that tax liability for sales occurring before the effective date of the Act remains in effect. The changes take effect October 1, 2025.

Texas HB5132 exempts mixed beverage sales by winery and brewer’s permit holders from gross receipts and sales tax.

Texas HB5132 amends the Tax Code to exempt the sale, preparation, or service of mixed beverages by permit holders authorized only by a winery permit or a brewer’s license from mixed beverage gross receipts tax and mixed beverage sales tax. The bill maintains that tax liability for sales occurring before the effective date of the Act remains in effect. The changes take effect October 1, 2025.