The bill, S.B. No. 853, proposes an exemption from the mixed beverage gross receipts tax for certain permit holders who sell, prepare, or serve malt beverages produced on their premises. Specifically, it introduces a new section, 183.0211, to the Tax Code, which states that the tax does not apply to malt beverages produced by a mixed beverage permittee who also holds a brewpub license, provided that the beverages are produced on-site and the sale, preparation, or service occurs at the same location.

Additionally, the bill requires individuals claiming this exemption to maintain adequate records to demonstrate their eligibility and to provide these records to the comptroller upon request. The legislation clarifies that any tax liabilities incurred before the effective date of the Act, September 1, 2025, will remain enforceable under the previous law.

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