Governor Perry signed off on an increase to the mixed beverage gross receipts tax, a portion of which will be imposed on the consumer instead. Mixed beverage permittees in Texas must pay a mixed beverage sales tax on each mixed beverage (distilled spirits, beer, ale and wine) they sell, prepare or. LBW Tax - Mixed Beverage Sales Tax. Tax revenue has grown about three percent per year, but was still just $31 per person in 2016. Helping your business succeed is important to the California Department of Tax and Fee Administration (CDTFA).