Relating to an exemption from the mixed beverage gross receipts tax for the sale, preparation, or service of malt beverages produced by certain permit holders.

SB 853 exempts brewpubs from paying the mixed beverage tax on malt beverages they produce and serve on their own premises. It applies only when the brewpub both makes the malt beverages under its license and sells them at the same location, not to other beer sales. Brewpubs must maintain records to prove eligibility for the exemption and provide them to tax authorities upon request. The exemption takes effect September 1, 2025, and does not change tax liability for sales before that date.