Texas SB853 exempts certain malt beverages from the mixed beverage gross receipts tax if produced and served on brewpub premises.

Texas SB853 amends the Tax Code to exempt the sale, preparation, or service of malt beverages from the mixed beverage gross receipts tax for permit holders who also hold a brewpub license. This exemption applies if the malt beverage is produced on the brewpub premises under the brewpub license and the sale, preparation, or service occurs on those premises. Permit holders claiming this exemption must keep records demonstrating their eligibility and provide these records to the comptroller upon request.

Texas SB853 exempts certain malt beverages from the mixed beverage gross receipts tax if produced and served on brewpub premises.

Texas SB853 amends the Tax Code to exempt the sale, preparation, or service of malt beverages from the mixed beverage gross receipts tax for permit holders who also hold a brewpub license. This exemption applies if the malt beverage is produced on the brewpub premises under the brewpub license and the sale, preparation, or service occurs on those premises. Permit holders claiming this exemption must keep records demonstrating their eligibility and provide these records to the comptroller upon request.