TX HB5132

Exempts wineries and breweries from the 6.7% mixed beverage gross receipts tax on sales of mixed beverages they are authorized to sell solely by virtue of holding a winery permit or brewer's license

Creates a corresponding exemption from the mixed beverage sales tax for the same winery permit and brewer's license holders

Preserves tax liability for any taxes accrued before the effective date, maintaining enforcement authority for previously owed amounts

Takes effect October 1, 2025