If you take a look at this part of the WP_Query class:
switch ( $tax_query['taxonomy'] ) {
case 'category':
$this->is_category = true;
break;
case 'post_tag':
$this->is_tag = true;
break;
default:
$this->is_tax = true;
}
then it looks like on category archive pages where is_category gives true then is_tax is false.
So it looks like you will have to use a mix of is_category and is_tax 😉
Update:
Take a look at this ticket:
is_tax() returns false when is_category() or is_tag() returns true
http://core.trac.wordpress.org/ticket/18636
It’s status is currently closed with wontfix!
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