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TAX CODE CHAPTER 183. MIXED BEVERAGE TAXES


TAX CODE CHAPTER 183. MIXED BEVERAGE TAXES

A tax at the rate of 6.7 percent is imposed on the gross receipts of a permittee received from the sale, preparation, or service of mixed beverages.

TAX CODE CHAPTER 183. MIXED BEVERAGE TAXES

Sec.A183.001.AADEFINITIONS. (a) The definitions in Section. 1.04, Alcoholic Beverage Code, apply to this chapter.

Texas Codes | Chapter 183 - MIXED BEVERAGE TAX - Casetext

Chapter 183 - MIXED BEVERAGE TAX · Subchapter A - GENERAL PROVISIONS (§ 183.001) · Subchapter B - MIXED BEVERAGE GROSS RECEIPTS TAX (§§ 183.021 — 183.027) ...

CHAPTER 183. MIXED BEVERAGE TAXES - Texas Codes - Casetext

SUBCHAPTER A. GENERAL PROVISIONS · SUBCHAPTER B. MIXED BEVERAGE GROSS RECEIPTS TAX · SUBCHAPTER B-1. MIXED BEVERAGE SALES TAX · SUBCHAPTER C. MIXED BEVERAGE TAX ...

Mixed Beverage Sales Tax - Texas Administrative Code

Mixed beverage sales tax is imposed in addition to the mixed beverage gross receipts tax imposed under Tax Code, Chapter 183, Subchapter B. (c) ...

Texas Tax Code Title 2, Subtitle G, Chapter 183 (2023) - Mixed ...

2023 Texas Statutes Tax Code Title 2 - State Taxation Subtitle G - Gross Receipts and Mixed Beverage Taxes Chapter 183 - Mixed Beverage Taxes. Previous.

Texas Mixed Beverage Taxes | Freeman Law

complimentary alcoholic beverages (although use tax under Texas Tax Code, Chapter 151 (Limited Sales, Excise, and Use Tax) is due on taxable ingredients used to ...

34 Tex. Admin. Code § 3.289 - Alcoholic Beverage Exemptions

If the state refunds the mixed beverage gross receipts tax that was previously paid on cover charges, then the cover charges that were not taxed under Tax Code, ...

Chapter 183 Mixed Beverage Taxes - Texas.Public.Law

Texas Statutes Title 2, State Taxation; Subtitle G, Gross Receipts and Mixed Beverage Taxes; Chapter 183, Mixed Beverage Taxes. Refreshed: 2023-07-23.

2005 Texas Tax Code CHAPTER 183. MIXED BEVERAGE TAX

TAX CODE. CHAPTER 183. MIXED BEVERAGE TAX. SUBCHAPTER A. GENERAL PROVISIONS. § 183.001. DEFINITIONS. (a) The definitions in Section 1.04, Alcoholic Beverage ...

Mixed Beverage Sales Tax - Disbursement Manual

A government entity can claim exemption from paying mixed beverage sales tax on the purchase of mixed beverages otherwise taxable under TTC Chapter 183.

Texas Administrative Code

The mixed beverage gross receipts tax is imposed in addition to the mixed beverage sales tax imposed under Tax Code, Chapter 183, Subchapter B-1 (Mixed Beverage ...

34 Tex. Admin. Code § 3.1001 - Mixed Beverage Gross Receipts Tax

Mixed beverage sales taxes are not part of the mixed beverage gross receipts tax base. A permittee who sells mixed drinks with mixed beverage sales tax included ...

83(R) HB 3572 - Enrolled version - Bill Text - Texas Legislature Online

AN ACT. relating to the administration, collection, and enforcement of. taxes on mixed beverages; imposing a tax on sales of mixed.

SECTION 3.1002. Mixed Beverage Sales Tax

(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 Imposed on Sales of Mixed Beverages and Related Items

Tex. Tax Code Section 183.041. Tax Imposed on Sales of Mixed Beverages and Related Items. (a). A tax is imposed on each mixed beverage sold ...

Dataset - Catalog - Data.gov

This file contains a list of taxpayers required to report mixed beverage sales tax reports under Tax Code Chapter 183, Subchapter B-1. The list provides ...

Texas-2013-HB3572-Enrolled - LegiScan

taxes on mixed beverages; imposing a tax on sales of mixed ... MIXED BEVERAGE TAXES [TAX]. SECTION 4. Section ... Subchapter B, Chapter 183, Tax Code, redesignated ...

87(R) HB 1256 - Enrolled version - Bill Text - Texas Legislature Online

SECTION 2. The heading to Subchapter C, Chapter 183, Tax ; Code, is amended to read as follows: ; SUBCHAPTER C. DISPOSITION OF PROCEEDS [MIXED BEVERAGE TAX.

Cheers: Here's to Mixed Beverage Sales and Gross Receipts Tax

The combined amount of mixed beverage taxes on the sale (what customer paid, and what business paid together to the state.) The combined mixed beverage sales ...