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. 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 the premises of the brewpub and the sale, preparation, or service occurs there as well. Additionally, individuals claiming this exemption must maintain adequate records to demonstrate their eligibility and provide these records to the comptroller upon request.

The bill clarifies that the changes made by this Act will not affect any tax liabilities that accrued before its effective date, which is set for September 1, 2025. This means that any tax obligations incurred prior to this date will still be governed by the previous law, ensuring continuity in the enforcement of tax collection and related civil and criminal liabilities.

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