| (6) Temporary mixed beverage permit required. Nonprofit
organizations, university or college student organizations, and volunteer
fire departments must hold a daily temporary mixed beverage permit
or daily temporary private club permit, issued by the Texas Alcoholic
Beverage Commission, in order to sell alcoholic beverages and claim
an exemption from mixed beverage sales tax on those sales pursuant
to paragraphs (3) - (5) of this subsection.
(7) Governmental entities and nonprofit organizations
owe mixed beverage gross receipts tax. A governmental entity or nonprofit
organization is not exempt from the payment of mixed beverage gross
receipts tax on receipts from the sale, service, or preparation of
alcoholic beverages. This includes sales of alcohol during any fundraising
sale or auction. For more information, refer to §3.1001(e) of
this title.
(g) Lump-sum charges that include alcoholic beverages
and additional items together for a single price.
(1) Permittees shall compute mixed beverage sales tax
on alcoholic beverages that are served together with meals for a single
charge in the same manner as mixed beverage gross receipts tax is
computed in §3.1001(c)(1)(D) of this title.
(2) Permittees shall compute mixed beverage sales tax
on alcoholic beverages that are served at private clubs, special events,
or functions in the same manner as mixed beverage gross receipts tax
is computed in §3.1001(d) of this title.
(h) Inventory used in cooking. Alcoholic beverages
used in cooking are exempt from both mixed beverage sales tax under
Tax Code, Chapter 183, and sales and use tax under Tax Code, Chapter
151, provided that the permittee follows the record-keeping requirements
set out in §3.1001(h) and (l) of this title.
(i) Monthly mixed beverage sales tax reports. Each
permittee must file a monthly mixed beverage sales tax report on or
before the 20th day of the following month even if no sales or services
of alcoholic beverages were made during the month. Reports and payments
due on a Saturday, Sunday, or legal holiday may be submitted on the
next business day. The Texas Mixed Beverage Sales Tax report is due
in addition to the Texas Mixed Beverage Gross Receipts Tax report
to be filed under Tax Code, Chapter 183, Subchapter B, and the Texas
Sales and Use Tax report required to be filed under Tax Code, Chapter
151.
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| Source Note: The provisions of this §3.1002 adopted to be effective April 27, 2015, 40 TexReg 2278; amended to be effective May 8, 2016, 41 TexReg 3146; amended to be effective March 16, 2020, 45 TexReg 1860 |
