Texas Mixed Beverage Sales Tax Surety Bond

Effective January 1, 2014, a mixed beverage sales tax is imposed on every mixed beverage (distilled spirits, beer, ale and/or wine) sold, prepared or served; this also includes each nonalcoholic beverage and on ice Beverages sold, prepared or served to be mixed with an alcoholic beverage and consumed on the premises.  Unlike mixed beverage gross receipts tax, you can pass the mixed beverage sales tax on to your customer by meeting certain disclosure requirements.

As of January 2014, The state of Texas requires new licensees to provide a split bond for Mixed Beverage licenses.  One bond is the Mixed Beverage Gross Receipts Tax Surety Bond and the other is the Mixed Beverage Sales Tax Bond.  Please let us know if you need the split bond or one singular bond.

 

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