H.B. No. 5132 amends the Texas Tax Code to introduce an exclusion from the mixed beverage gross receipts tax and mixed beverage sales tax for certain permit holders. Specifically, the bill imposes a 6.7 percent tax on the gross receipts from the sale, preparation, or service of mixed beverages, as well as ice and nonalcoholic beverages intended for mixing with alcoholic beverages. However, it stipulates that the gross receipts from mixed beverages sold by permit holders who only possess a winery permit or a brewer's license are exempt from this tax.

Additionally, the bill adds a new subsection to clarify that the sale, preparation, or service of mixed beverages by permit holders with a winery permit or brewer's license is not subject to taxation under this subchapter. The amendments made by this Act will not affect any tax liabilities that accrued before its effective date of October 1, 2025, ensuring that previous tax laws remain in effect for the collection and enforcement of those taxes.

Statutes affected:
Introduced: Tax Code 183.021, Tax Code 183.041 (Tax Code 183)