H.B. No. 5132 proposes amendments to the Texas Tax Code regarding the mixed beverage gross receipts tax and mixed beverage sales tax. The bill introduces a new provision that exempts gross receipts from the sale, preparation, or service of mixed beverages by permittees who hold a winery permit or a brewer's license from being taxed under this subchapter. Specifically, it adds language to Section 183.021, stating that these permittees' gross receipts are not taxable, and similarly adds a new subsection (c) to Section 183.041 to reinforce this exemption.

Additionally, the bill clarifies that the tax rate of 6.7 percent applies to the gross receipts from the sale of mixed beverages and related items, but this does not apply to those permittees with the specified licenses. Importantly, the bill stipulates that the amendments do not affect any tax liabilities that accrued before the effective date of the Act, which is set for October 1, 2025. This ensures that any existing tax obligations remain enforceable under the previous law.

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