(a) Except as otherwise provided by this section:
(1) the tax imposed by this subchapter is administered, collected, and enforced in the same manner as the tax under Chapter 151 is administered, collected, and enforced; and
(2) Chapter 151 applies to the tax imposed by this subchapter in the same manner as Chapter 151 applies to the tax imposed under § 151.051.
(b) Sections 151.027(a), 151.423, and 151.424 do not apply to the tax imposed by this subchapter.

(c) A sale to a permittee of an item described by § 183.021 is not a sale for resale for purposes of § 151.302 if the item is mixed with or becomes a component part of a mixed beverage subject to taxation under this subchapter that is served without any consideration paid to the permittee.
(d) An item subject to tax under this subchapter is exempt from the taxes imposed under Subtitle C, Title 3.
(e) To the extent of a conflict between a provision of this subchapter and a provision of Subchapter I, Chapter 151, the provision of this subchapter prevails.