Figure: 34 TAC §3.1002(d)(4):
Example #1 – sales tax and mixed beverage sales tax are separately
stated; statement of
mixed beverage gross receipts tax paid by permittee.
Dbl Cheeseburger 4.75
Fr Fries 2.75
Draft Beer (2) 7.00
Subtotal 14.50
Sales Tax 0.62
MB Sales Tax 0.58
TOTAL 15.70
Not included in bill: (Business Name)
pays a 6.7% tax ($0.47) on this sale of
alcohol.
Example #2 – sales tax and mixed beverage sales tax are
included in sales price;
statement of mixed beverage gross receipts tax paid by permittee.
Dbl Cheeseburger 5.25
Fr Fries 3.00
Margarita frz (2) 7.00
TOTAL 15.25
Sales and MB Sales taxes are included
in sales price.
Not included in bill: (Business Name)
pays a 6.7% tax ($0.43) on this sale of alcohol.
Example #3 – sales tax and mixed beverage sales tax are
combined; statement of the
mixed beverage gross receipts tax paid by permittee
with the total amount of the mixed
beverage taxes remitted by the permittee to
the state.
Dbl Cheeseburger 4.75
Fr.Fries 2.75
Mexican Martini (2) 7.00
Subtotal 14.50
Sales and MB Sales taxes
Combined 1.20
TOTAL 15.70
Included in bill: Customer pays $0.58
on this sale of alcohol.
Not included in bill: (Business Name)
pays 6.7% tax ($0.47) on this sale of alcohol
Total amount paid to state on alcohol $1.05.