SB853 - Relating to an exemption from the mixed beverage gross receipts tax for the sale, preparation, or service of malt beverages produced by certain permit holders.

  89R3583 CJC-D     By: Middleton, Eckhardt S.B. No. 853       A BILL TO BE ENTITLED   AN ACT   relating to an exemption from the mixed beverage gross receipts tax   for the sale, preparation, or service of malt beverages produced by   certain permit holders.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Subchapter B, Chapter 183, Tax Code, is amended   by adding Section 183.0211 to read as follows:           Sec.   183.0211.     EXEMPTION: CERTAIN MIXED BEVERAGES. (a)   The tax imposed under Section 183.021 does not apply to the sale,   preparation, or service of a malt beverage by a mixed beverage   permittee who also holds a brewpub license if:                 (1)     the malt beverage is produced by the permittee on   the premises of the brewpub and under the brewpub license; and                 (2)     the sale, preparation, or service occurs on the   premises described by Subdivision (1).           (b)     A person who claims an exemption under this section   shall:                 (1)     keep records sufficient to demonstrate that the   person is entitled to the exemption; and                 (2)     on request, provide to the comptroller the records   described by Subdivision (1) and any other information reasonably   necessary to determine whether the person is entitled to receive   the exemption.          SECTION 2.  The change in law made by this Act does not   affect tax liability accruing before the effective date of this   Act.  That liability continues in effect as if this Act had not been   enacted, and the former law is continued in effect for the   collection of taxes due and for civil and criminal enforcement of   the liability for those taxes.          SECTION 3.  This Act takes effect September 1, 2025.