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Texas Mixed Beverage Sales Tax and Gross Receipts Tax Bonds


Texas Mixed Beverage Sales Tax or Gross Receipts Tax Bond Information

A Mixed Beverage Sales Tax or Gross Receipts Tax Bond are types of surety bonds required in Texas for those who have applied for a permit required by the Alcoholic Beverage Code in accordance with Chapters 151 and 183, Texas Tax Code. The surety bond is mandated by the Texas Comptroller of Public Accounts and ensures that the bonded principal pays all taxes, interest, penalties and costs accruing against the principal as required by Chapters 151 and 183, Texas Tax Code. In addition to Mixed Beverage Bonds, certain permittees may also need to furnish Alcohol Beverage Commission Bonds to the Texas Alcoholic Beverage Commission (TABC).

How Much Does a Mixed Beverage Tax Bond Cost in Texas?

Mixed Beverage Sales Tax Bond
Mixed Beverage Gross Receipts Tax Bond

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What does a Mixed Beverage Tax Bond Protect Against?

The Continuous Bonds, both Mixed Beverage Sales Tax and Mixed Beverage Gross Receipts Tax guarantee to the Comptroller of Public Accounts that all provisions of the statutes pertaining to transactions occurring on or after the effective date are met and that the bonded principal pays all taxes, interest, penalties and costs as required by Chapters 151 and 183, Texas Tax Code.

How Do I Apply for a Mixed Beverage Permit?

  • Complete the on-Premises Pre-qualification Packet.
  • Secure Texas Sales and Use Tax Permit to pay sales or use tax on taxable items. Bring the packet to a Comptroller's field office to be certified for sales and use tax.
  • The Comptroller's office collects one surety bond for mixed beverage gross receipts tax and one for mixed beverage sales tax. The minimum surety bond coverage amounts are as follows:
    • Mixed Beverage Permit – $3,750 each for the mixed beverage gross receipts tax bond and the mixed beverage sales tax bond;
    • Private Club Registration Permit – $2,250 each for the mixed beverage gross receipts tax bond and the mixed beverage sales tax bond; and
    • Private Club Exemption Certificate – $1,500 each for the mixed beverage gross receipts tax bond and the mixed beverage sales tax bond.

Other Helpful Information and Links

Mixed beverage (distilled spirits, beer, ale and wine) sellers, preparers and servers and those who sell, prepare or serve ice or nonalcoholic beverages that are sold, prepared or served for the purpose of mixing with an alcoholic beverage and consumed on the premises of the mixed beverage permittee in Texas are subject to tax obligations. The requirement is set forth by the Texas Comptroller of Public Accounts for both the mixed beverage gross receipts tax and the mixed beverage sales tax imposed on the sale or service of alcoholic beverages, ice or mixers.

The Comptroller of Public Accounts requires the mixed beverage permit holder to pay the mixed beverage gross receipts tax. The mixed beverage permit holder is not permitted to add the tax to the selling price as a separate charge or deduct it from the amount received. In addition to the mixed beverage gross receipts tax, the amount identified on an invoice as a "tax" is due to the state in full.

The Comptroller of Public Accounts defines a permittee as a holder of one or more of the following permits:

  • mixed beverage permit;
  • private club registration permit;
  • private club exemption certificate permit;
  • mixed beverage or private club late hours permit;
  • daily temporary mixed beverage or private club permit;
  • mixed beverage or private club registration permit holding a food and beverage certificate;
  • caterer's permit; or
  • distiller's and rectifier's permit

There are two types of mixed beverage taxes calculated based on the sale, preparation or service of alcoholic beverages and mixers. The permittee pays the mixed beverage gross receipts tax to the state, and the customer pays the seller the mixed beverage sales tax, which is then remitted to the state.