Selling alcohol in Texas involves more than ordinary sales tax. Businesses must understand the product category, the way the beverage is sold, applicable permits, and the rules enforced by the Texas Alcoholic Beverage Commission (TABC).
Texas alcohol tax categories
Texas may impose mixed beverage gross receipts tax and mixed beverage sales tax depending on the permit and the type of on-premises service. The live guide identifies a 6.7% mixed beverage gross receipts tax and an 8.25% mixed beverage sales tax for the applicable transactions.
The ordinary Texas sales tax rate is 6.25%, with local jurisdictions able to add up to 2%. Prepared food and nonalcoholic beverages may also create ordinary sales tax obligations.
Permits and records
Retailers and permittees should maintain the appropriate TABC license or permit, keep detailed beverage transaction records, and follow rules for pickup, delivery, and to-go sales. The permit type can determine whether beer and wine sales fall under ordinary sales tax or mixed beverage taxes.
Requirements change by product and service model. Confirm current TABC and Texas Comptroller guidance before collecting or remitting tax.
Kintsugi can help organize sales tax calculations and reporting alongside the broader compliance workflow for growing retailers.
Related resource: For current rates, nexus thresholds, filing deadlines, and FAQs, see Kintsugi's Texas Sales Tax Guide.
