Bill Text: TX SB341 | 2023-2024 | 88th Legislature | Engrossed

Texas Senate Bill 341

Bill Title: Relating to the applicability of the mixed beverage gross receipts tax and the mixed beverage sales tax to items sold by certain nonprofit entity temporary event permittees.

Spectrum: Bipartisan Bill

Status: (Engrossed - Dead) 2023-04-18 - Referred to Ways & Means [SB341 Detail]

Download: Texas-2023-SB341-Engrossed.html



	By: Springer, West	S.B. No. 341


	A BILL TO BE ENTITLED
	AN ACT
	relating to the applicability of the mixed beverage gross receipts
	tax and the mixed beverage sales tax to items sold by certain
	nonprofit entity temporary event permittees.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1. Section 183.001(b)(1), Tax Code, is amended to
	read as follows:
	(1) "Permittee" means a mixed beverage permittee, a
	private club registration permittee, a private club exemption
	certificate permittee, a private club registration permittee with a
	retailer late hours certificate, a nonprofit entity temporary event
	permittee, a private club registration permittee holding a food and
	beverage certificate, a mixed beverage permittee with a retailer
	late hours certificate, a mixed beverage permittee holding a food
	and beverage certificate, or a distiller's and rectifier's
	permittee. The term does not include a nonprofit entity temporary
	event permittee that sells only wine and malt beverages containing
	alcohol in excess of one-half of one percent by volume but not more
	than 17 percent by volume.
	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, 2023.