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Bill

SB 853

Relating to an exemption from the mixed beverage gross receipts tax for the sale, preparation, or service of malt beverages produced by certain permit holders.

89th Legislature (2025) Introduced by Sarah Eckhardt and 1 co-sponsor

SB 853 exempts qualifying malt beverage producers from Texas's mixed beverage gross receipts tax on their own product sales and service.

Referred to State Affairs
#taxation--alcoholicbeverages(i0812)
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WeVote Research Nonpartisan
Bill Summary · SB 853

Legislative bill overview

SB 853 would exempt certain malt beverage producers from Texas's mixed beverage gross receipts tax on sales, preparation, or service of their own products. The bill targets specific permit holders, likely craft breweries or small producers, creating a tax distinction based on producer type rather than applying uniform taxation across the beverage industry.

Why is this important

This exemption would reduce tax obligations for qualifying beverage producers, potentially lowering their operational costs and product prices. The policy could affect state revenue collection and create competitive advantages or disadvantages depending on which permit holders qualify, while also signaling legislative support for specific segments of Texas's beverage manufacturing sector.

Potential points of contention

  • Revenue impact: The exemption reduces state tax collection from an identified revenue source, requiring either budget adjustments elsewhere or clarification on expected fiscal impact
  • Competitive fairness: Producers who don't qualify for the exemption may face disadvantages, raising questions about which permit holders are included and why others are excluded
  • Scope ambiguity: The bill references "certain permit holders" without public detail on the criteria, making it unclear who benefits and whether the exemption is narrowly or broadly applied

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

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