An exclusion for mixed beverage gross receipts tax and mixed beverage sales tax

Texas House Bill 5132, introduced by Representative Gary Gates, proposed exempting certain mixed beverage transactions from the state's 6.7% mixed beverage gross receipts tax and mixed beverage sales tax. Specifically, the bill aimed to exclude from these taxes the gross receipts from mixed beverages sold by establishments holding only a winery permit or brewer’s license. This exemption would apply to mixed beverages served on the premises of these establishments, effective October 1, 2025. ([app.legiplex.com](https://app.legiplex.com/tx/legislature/2025/89-r/bills/hb%205132?utm_source=openai))

The bill was viewed as providing tax relief to wineries and breweries, potentially easing financial burdens for these businesses. By exempting certain mixed beverage transactions from specific taxes, the measure could have supported the growth and sustainability of the state's wine and beer industries. ([texaspolicyresearch.com](https://www.texaspolicyresearch.com/bills/89th-legislature-hb-5132/?utm_source=openai))

Critics expressed concerns that the bill might lead to a reduction in state tax revenue, as the exemptions could decrease the overall tax collected from mixed beverage sales. Additionally, there were apprehensions about the fairness of providing tax breaks to specific sectors, potentially creating disparities among different types of alcohol-serving establishments. ([poliscore.us](https://poliscore.us/2026/tx/bill/2160/hb/5132?utm_source=openai))