TX SB853

Exempts malt beverages from the mixed beverage gross receipts tax when sold by a mixed beverage permittee who also holds a brewpub license, provided the beer is produced on-site at the brewpub

Requires the sale, preparation, or service of the malt beverage to occur on the same premises where it was produced to qualify for the exemption

Mandates that permit holders claiming the exemption maintain sufficient records demonstrating eligibility and provide those records to the comptroller upon request

Does not affect tax liability that accrued before the effective date; prior obligations remain enforceable under former law

Takes effect September 1, 2025