SB 853
brewpubs stop paying mixed beverage tax on house beer
Died in committee
Verdict: No flags
Initial review · graded Oct 20, 2026 · Headline, summary and grade are analysis of the bill text, not a finding about any person · How we grade
Caption
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.
Caption from analyzed text · version I.
Summary
Brew it here, sell it here, skip the tax. Keep records proving it.
The bill exempts brewpubs from the state mixed beverage gross receipts tax on beer they brew themselves and sell on their own premises. It touches businesses that hold both a mixed beverage permit and a brewpub license, plus the comptroller who collects the tax. Those brewpubs stop paying this tax on their own house beer starting September 1, 2025, but must keep records proving they qualify and hand them over when asked.
Labels
Labels: NEVER GOT A HEARING. Filed Jan 17, 2025 and referred to the Senate State Affairs committee. No public hearing. The bill died.
Receipt
The receipt
89R-SB853 · 2025-01-17
SOLD BY
ITEM
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.
WHAT IT DOES
Brew it here, sell it here, skip the tax. Keep records proving it.
The bill exempts brewpubs from the state mixed beverage gross receipts tax on beer they brew themselves and sell on their own premises. It touches businesses that hold both a mixed beverage permit and a brewpub license, plus the comptroller who collects the tax. Those brewpubs stop paying this tax on their own house beer starting September 1, 2025, but must keep records proving they qualify and hand them over when asked.
CHARGES
[ ] NONE FOUND
TOTAL
No fiscal note in the loaded record.
HISTORY
- Received by the Secretary of the Senate
- Filed
- Read first time
- Referred to State Affairs
FILED UNDER
THE TEXT
“The tax imposed under Section 183.021 does not apply to the sale,”…
Bill text, introduced version (I)
The bill gives one kind of alcohol business, brewpubs, a tax exemption on their own beer that other mixed beverage sellers do not get.
THANK YOU FOR CHECKING THE RECEIPT
CAMPAIGN PAID FOR BY
CAMPAIGN PAID FOR BY
Donors
Not tied to this bill.
Sources
The author's campaign account only. Own money and internal transfers are separate on the member page.
Derived itemized flow · Jul 6, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Texans for Lawsuit Reform PAC$1,140,000.00
Texans for Lawsuit Reform PAC
$1,140,000.00
- Cash
- $1,140,000.00
- Paid by others
- $0.00
- Total
- $1,140,000.00
Also funds 124 other sitting lawmakers.
Derived recipient stock · Jul 10, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.
TEC account match.
TeamSources
Derived itemized flow · Dec 12, 2024 to Oct 21, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Report IDs: 101009502, 101012383, 101061137, 101072395, 101072779.
Missing data does not establish zero giving. Display amounts are rounded.
Texans for Lawsuit Reform PAC
$1,140,000.00
- Cash
- $1,140,000.00
- Paid by others
- $0.00
- Total
- $1,140,000.00
Also funds 124 other sitting lawmakers.
Derived recipient stock · Jul 10, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.
TEC account match.
TeamSources
Derived itemized flow · Dec 12, 2024 to Oct 21, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Report IDs: 101009502, 101012383, 101061137, 101072395, 101072779.
Votes
No floor vote loaded for this bill.
Fiscal
No fiscal note in the loaded record.
How this was graded
Analysis of text version I by claude-opus-5-5, Oct 20, 2026, against the published rubric.
Sources
Texas Senate · Filed Jan 17, 2025
02/13/2025 S Referred to State Affairs
Texas Legislature Online · Introduced
Data snapshot Oct 26, 2026 at 4:19 AM CDT. Grades, charges, quotes and corrections follow the published record.
Senate committee · State Affairs · Final status: Died in committee
Subjects
Taxation--Alcoholic Beverages
Text
The text as introduced · 269 words
89R3583 CJC-D By: Middleton, Eckhardt S.B. No. 853 A BILL TO BE ENTITLED AN ACT 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. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Subchapter B, Chapter 183, Tax Code, is amended by adding Section 183.0211 to read as follows: Sec. 183.0211. EXEMPTION: CERTAIN MIXED BEVERAGES. (a) The tax imposed under Section 183.021 does not apply to the sale, preparation, or service of a malt beverage by a mixed beverage permittee who also holds a brewpub license if: (1) the malt beverage is produced by the permittee on the premises of the brewpub and under the brewpub license; and (2) the sale, preparation, or service occurs on the premises described by Subdivision (1). (b) A person who claims an exemption under this section shall: (1) keep records sufficient to demonstrate that the person is entitled to the exemption; and (2) on request, provide to the comptroller the records described by Subdivision (1) and any other information reasonably necessary to determine whether the person is entitled to receive the exemption. SECTION 2. The change in law made by this Act does not affect tax liability accruing before the effective date of this Act. That liability continues in effect as if this Act had not been enacted, and the former law is continued in effect for the collection of taxes due and for civil and criminal enforcement of the liability for those taxes. SECTION 3. This Act takes effect September 1, 2025.