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Texas Taxes

Electronic Filing

WebFile Report and Pay Login

Use WebFile to electronically file a tax report and submit payment (by credit card, electronic check or via TEXNET).

See filing requirements below.

New to WebFile:

$50 Late Filing Penalty

The law imposes a $50 late filing penalty on every report filed after the due date, even if no tax was due for the period or the report was eventually filed.

Mixed Beverage Sales Tax

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As of Jan. 1, 2014, a mixed beverage sales tax is imposed on each mixed beverage (distilled spirits, beer, ale and wine) sold, prepared or served by a mixed beverage permittee in Texas. Mixed beverage sales tax is also due on each nonalcoholic beverage and on ice sold, prepared or served to be mixed with an alcoholic beverage and consumed on the premises of the mixed beverage permittee. The mixed beverage sales tax is in addition to mixed beverage gross receipts tax imposed on the mixed beverage permittee.

Unlike mixed beverage gross receipts tax, a mixed beverage permittee can pass the mixed beverage sales tax on to the customer by:

  • adding a line item for the mixed beverage sales tax on the bill provided to the customer; or
  • including mixed beverage sales tax in the sales price. A permittee’s records must show that the sales price of alcohol includes mixed beverage sales tax.

Before calculating gross receipts for mixed beverage gross receipt tax, the mixed beverage sales tax must be deducted from the amount received.

A mixed beverage permittee may include on invoices, receipts or bills a statement that:

  1. mixed beverage sales tax is included in the sales price [Example 1];
  2. a statement of the amount of mixed beverage sales tax imposed on that sale [Example 2];
  3. a statement of the combined amount of mixed beverage taxes on that sale [Example 3];
  4. or a statement of the combined amount of sales and mixed beverage sales taxes imposed on all items listed on that invoice [Example 4].

Provisions in Rule 3.1001, relating to mixed beverage gross receipts tax, also apply to mixed beverage sales tax except for the mixed beverage gross receipts tax itself. For instance, information on record keeping, documentation and taxability for mixed beverage gross receipts tax apply to mixed beverage sales tax, as well.

The Alcoholic Beverage Code authorizes the Texas Alcoholic Beverage Commission to regulate alcoholic beverages, including issuing alcoholic beverage permits and collecting alcohol excise taxes.

Rates

8.25 percent (.0825) on sales of mixed beverages

Due Date

20th day of the month following the end of the reporting period

Monthly (owe $500 or more in tax per month or $1,500 or more in tax per quarter)

Quarterly (owe less than $500 in tax per month or less than $1,500 in tax per quarter)


Filing Requirements

If in the preceding fiscal year, you paid:

  • less than $10,000 – use any available reporting and payment methods available for this tax or fee. While electronic filing is not required, this option is encouraged.
  • $10,000 or more – use the guidelines below to determine your specific reporting and payment requirements.

The state fiscal year begins September 1 and ends August 31.

Amount Reported and Paid in Preceding Fiscal Year $10,000 - $49,999 $50,000 - $99,999 $100,000 or more
Reporting Method(s)

(Any one of the methods listed can be used.)

Payment Method(s)

(Any one of the methods listed can be used.)

  • Web Electronic Funds Transfer (EFT) via WebFile
  • Credit Card via WebFile (American Express, Discover and MasterCard)
  • TEXNET
  • Web Electronic Funds Transfer (EFT) via WebFile
  • Credit Card via WebFile (American Express, Discover and MasterCard)
  • TEXNET
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