The bottom line for franchise tax filers who pay the mixed beverage tax is that you will be paying franchise taxes on your mixed beverage taxes. TRA will be seeking legislation in the upcoming session to eliminate the mixed beverage gross receipts tax and replace it with a sales tax. Sales taxes are deducted when calculating total revenues under the franchise tax. Those who have deducted mixed beverage taxes from total revenues in the past will not be penalized. However, you should not take this deduction when filing in May for the 2011 tax year.