Tex. Tax Code § 183.043 · Subchapter B-1. MIXED BEVERAGE SALES TAX
APPLICABILITY OF OTHER LAW.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) Except as otherwise provided by this section:
(1) the tax imposed by this subchapter is administered, collected, and enforced in the same manner as the tax under Chapter 151 is administered, collected, and enforced; and
(2) Chapter 151 applies to the tax imposed by this subchapter in the same manner as Chapter 151 applies to the tax imposed under Section 151.051.
(b) Sections 151.027(a), 151.423, and 151.424 do not apply to the tax imposed by this subchapter.
(c) A sale to a permittee of an item described by Section 183.021 is not a sale for resale for purposes of Section 151.302 if the item is mixed with or becomes a component part of a mixed beverage subject to taxation under this subchapter that is served without any consideration paid to the permittee.
(d) An item subject to tax under this subchapter is exempt from the taxes imposed under Subtitle C, Title 3.
(e) To the extent of a conflict between a provision of this subchapter and a provision of Subchapter I, Chapter 151, the provision of this subchapter prevails.
Notes and commentary — not statutory text
History
Added by Acts 2013, 83rd Leg., R.S., Ch. 1403 (H.B. 3572), Sec. 12, eff. January 1, 2014.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 869 (H.B. 3006), Sec. 2, eff. October 1, 2019.
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 1df209c2ebb4ef02920b23516ffd74d657c5547d469f32443aecb9983096c671
- 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
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Tax Code
- Tex. Tax Code ch. 151LIMITED SALES, EXCISE, AND USE TAXPrinted as Chapter 151
- Tex. Tax Code § 151.027CONFIDENTIALITY OF TAX INFORMATION.Printed as Sections 151.027(a), 151.423, and 151.424
- Tex. Tax Code § 151.051SALES TAX IMPOSED.Printed as Section 151.051
- Tex. Tax Code § 151.302SALES FOR RESALE.Printed as Section 151.302
- Tex. Tax Code ch. 151, subch. IREPORTS, PAYMENTS, AND METHODS OF REPORTINGPrinted as Subchapter I, Chapter 151
- Tex. Tax Code § 151.423REIMBURSEMENT TO TAXPAYER FOR TAX COLLECTIONS.Printed as Sections 151.027(a), 151.423, and 151.424
- Tex. Tax Code § 151.424DISCOUNT FOR PREPAYMENTS.Printed as Sections 151.027(a), 151.423, and 151.424
- Tex. Tax Code § 183.021TAX IMPOSED ON GROSS RECEIPTS OF PERMITTEE FROM MIXED BEVERAGES.Printed as Section 183.021
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.