Mixed Beverage Sales Tax Bond

What is a Mixed Beverage Sales Tax Bond?

The Texas Alcoholic Beverage Commission (TABC) requires businesses that sell mixed beverages to acquire two types of tax bonds:

  1. 6.7% Gross Receipts Tax: A tax that mixed beverage businesses must pay on their total gross receipts (revenue) of mixed beverages.
  2. 8.25% Sales Tax: A tax that business owners must pay. Most businesses will pass this tax on to their customers in the form of increased prices.

Businesses must acquire these two bonds in addition to the conduct surety bond the TABC requires.

A mixed beverage sales tax bond is a kind of surety bond that pays sales taxes for people who sell mixed beverages in the event they fail to pay them on their own. It’s common for state and local governments to ask those who provide goods and services to purchase bonds to ensure the government either gets the service they pay for or the money they’re owed through taxes. By requiring those who sell mixed beverages to get this bond, the government helps ensure they get the taxes the business owes — even if they’re unable to pay them.

How Does a Mixed Beverage Sales Tax Bond Work?

There are three parties that make a mixed beverage sales tax bond work: the obligee, which, in this case, is the Texas Controller of Public Accounts; the principal, which is the entity who has to obtain the bond; and the surety, which refers to the company that provides the bond.

The obligee, or the Texas Controller of Public Accounts, requires the bond to be paid before someone is granted a mixed beverage permit. If that person doesn’t pay their sales taxes, the surety company pays it on their behalf.

Who Needs a Mixed Beverage Sales Tax Bond?

Anyone who wants to sell mixed beverages needs to get a mixed beverage sales tax bond. The bond is required before a business is granted a mixed beverages license.

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