Tex. Tax Code § 183.0212 · Subchapter B. MIXED BEVERAGE GROSS RECEIPTS TAX
SEPARATE DISCLOSURE OF TAX ALLOWED.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) For informational purposes only, a permittee may provide that each sales invoice, billing, service check, ticket, or other receipt to a customer for the purchase of an item subject to taxation under this subchapter include:
(1) a separate statement disclosing the amount of tax to be paid by the permittee under this subchapter in relation to that item; or
(2) a statement of the mixed beverage taxes, consisting of the combined amount of the tax to be paid by the permittee under this subchapter in relation to that item and the amount of tax imposed under Subchapter B-1 on that item.
(b) A statement under Subsection (a)(1) must clearly disclose the amount of tax payable by the permittee.
(c) The tax may not be separately charged to or paid by the customer.
Notes and commentary — not statutory text
History
Added by Acts 2011, 82nd Leg., R.S., Ch. 516 (H.B. 2033), Sec. 1, eff. June 17, 2011.
Amended by:
Acts 2013, 83rd Leg., R.S., Ch. 1403 (H.B. 3572), Sec. 7, eff. January 1, 2014.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.183.htm
- Text hash
- sha256 a75a01c8dbaaf7fc98c266511efe233a8b949efecbeb622ce16fdb2b4c97ab61
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.