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Mixed Beverage Tax Return
Location: The physical location of a business.
Complimentary Drinks: Enter the total amount of complimentary drinks given during the reporting period for each outlet. (Number of drinks multiplied by the normal per drink selling price).
Texas Use Tax, based on the cost of taxable ingredients in complimentary alcoholic beverages, should be reported on your sales tax return for the applicable period. Do not use complimentary drink data in your mixed beverage gross receipts tax calculations.
Gross Sales of Liquor: Enter the total amount of sales of liquor, ice, mixes and non-alcoholic beverages used in mixing made during the reporting period for each outlet.
Gross Sales of Wine: Enter the total amount of sales of wine made during the reporting period for each outlet.
Gross Sales of Beer and Malt Liquor: Enter the total amount of sales of beer and malt liquor made during the reporting period for each outlet.
Cover Charges Subject to Gross Receipts Tax – A cover charge is subject to limited sales tax, unless the Texas Alcholic Beverage Commission (TABC) determines the charge is in violation of TABC rule. Only report a cover charge as subject to gross receipts tax after the TABC has notified you of the violation.
For each outlet, enter only the amount of cover charges determined by TABC to be in violation of TABC rule and that is taxable under gross receipts tax.
Do not include cover charges taxed under limited sales tax.
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