Tex. Tax Code § 183.041

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 183.041 - Tax Imposed on Sales of Mixed Beverages and Related Items
(a) A tax is imposed on each mixed beverage sold, prepared, or served by a permittee in this state and on ice and each nonalcoholic beverage sold, prepared, or served by a permittee in this state for the purpose of being mixed with an alcoholic beverage and consumed on the premises of the permittee.
(b) The rate of the tax is 8.25 percent of the sales price of the item sold, prepared, or served.

Tex. Tax Code § 183.041

Added by Acts 2013, 83rd Leg., R.S., Ch. 1403 (H.B. 3572), Sec. 12, eff. January 1, 2014.