The sale or service of alcoholic beverages by holders of certain permits issued by the Texas Alcoholic Beverage Commission to customers for on-premises consumption is subject to tax at a rate of 8.25%. The Texas Comptroller’s rules also expand the definition of the sale or service of alcoholic beverages to include various other charges, including certain cover charges and tips. This tax is generally subject to the same rules as apply to the sales and use tax. The tax is a debt of the consumer until paid to the purchaser.
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