Comptroller Mixed Beverage Gross Receipts Tax & Mixed Beverage Sales Tax accounts (MB permittees): Austin restaurant guide
Texas Comptroller of Public Accounts
What it is
Holders of a Mixed Beverage Permit pay two extra state taxes on every alcoholic drink: the 6.7% mixed beverage gross receipts tax (paid by the permittee, not the customer) and the 8.25% mixed beverage sales tax (collected from the customer) — instead of regular sales tax on those drinks. Both are reported monthly by the 20th. Beer-and-wine (BG) permittees pay only ordinary sales tax.
When a restaurant needs it
If you hold (or apply for) a TABC Mixed Beverage Permit.
How to apply
The Comptroller sets up the mixed beverage tax accounts when TABC notifies it of your permit (your sales tax permit must already be at the same name and address); file monthly in Webfile.
Documents you’ll need
- Sales tax permit at the same name/address as the TABC permit
- Monthly mixed beverage gross receipts return
- Monthly mixed beverage sales tax return
Good to know
This is the hidden cost of a full bar versus beer and wine: budget 6.7% of all alcohol revenue as a tax you absorb.
Official source
Comptroller — mixed beverage gross receipts tax (6.7%) · Comptroller — mixed beverage sales tax (8.25%)
Answer a few questions about your space and get every permit in order, with a timeline, a cost range, walkthroughs, and every application filled in for you to sign with Open.
Last reviewed 2026-10-06. Guidance only, not legal advice.