Purchase Guidelines
Mixed Beverage Sales Tax
Are there exemptions on the mixed beverage sales tax?
Yes. Because the mixed beverage sales tax is administered, collected and enforced the same way as sales and use tax, the same exemptions apply.
Government entities
A government entity that qualifies under Texas Tax Code Section (TTC) 151.309 is exempt from paying tax on the purchase of any item otherwise taxable under TTC Chapter 151.
A government entity can claim exemption from paying mixed beverage sales tax on the purchase of mixed beverages otherwise taxable under TTC Chapter 183.
These government entities include:
- the U.S. federal government and its agencies and departments (including branches of the military); and
- Texas state and local government agencies, cities, counties, public schools, school districts and state institutions of higher education.
This exemption does not apply to personal purchases an agency employee makes, even if the employee is traveling on official business and the employee will be reimbursed.