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      By: Gates H.B. No. 5132       A BILL TO BE ENTITLED   AN ACT   relating to an exclusion for mixed beverage gross receipts tax and   mixed beverage sales tax.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 183.021, Tax Code is amended to read as   follows:           (a)   A tax at the rate of 6.7 percent is imposed on the gross   receipts of a permittee received from the sale, preparation, or   service of mixed beverages or from the sale, preparation, or   service of ice or nonalcoholic beverages that are sold, prepared,   or served for the purpose of being mixed with an alcoholic beverage   and consumed on the premises of the permittee.           (b)     The gross receipts of a permittee received from the   sale, preparation, or service of mixed beverages that the permittee   is only authorized to sell by being the holder of a winery permit or   a brewer’s license are not taxable under this subchapter.          SECTION 2.  Section 183.041, Tax Code is amended to add   subsection (c) to read as follows:           (c)     The sale, preparation, or service of a mixed beverage by   a permittee that the permittee is only authorized to sell, prepare,   or serve by being the holder of a winery permit or a brewer’s   license is not taxable under this subchapter.          Section 3.  Sections 183.021 and 183.041, Tax Code, as   amended by this Act, do 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 4.  This Act takes effect October 1, 2025.