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Bill

HB 5132

Relating to an exclusion for mixed beverage gross receipts tax and mixed beverage sales tax.

89th Legislature (2025) Introduced by Gary Gates

HB 5132 excludes certain mixed beverages from Texas gross receipts and sales taxes, potentially reducing state and local tax revenue without specified replacement funding.

Referred to Ways & Means
#taxation--alcoholicbeverages(i0812)
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WeVote Research Nonpartisan
Bill Summary · HB 5132

Legislative bill overview

HB 5132 proposes to create a tax exclusion for certain mixed beverage gross receipts and sales taxes in Texas. The bill would exempt specific categories of mixed beverages from current tax obligations, though the precise beverages or circumstances qualifying for exclusion are not detailed in the available information.

Why is this important

Mixed beverage taxes are significant revenue sources for Texas municipalities and the state. Any exclusion could affect tax revenue projections and pricing for consumers, while potentially benefiting specific beverage producers or retailers depending on what products the exclusion covers.

Potential points of contention

  • Revenue impact: Local governments and the state may lose tax revenue without clear understanding of replacement funding mechanisms
  • Competitive fairness: Excluding certain mixed beverages while taxing others could create unequal treatment among beverage producers and retailers
  • Definition ambiguity: The bill's specific scope—which products qualify for exclusion—would need clear definition to prevent disputes during implementation

Compiled from official sources — confirm details with the bill’s official record.

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