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A BILL TO BE ENTITLED
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AN ACT
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relating to reports by certain persons involved in the manufacture |
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and distribution of alcoholic beverages for purposes of sales and |
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use taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.462(b), Tax Code, is amended to read |
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as follows: |
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(b) Each brewer, brewpub, wholesaler, distributor, or |
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package store local distributor shall file a separate report for |
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each permit or license held on or before the 25th day of each month. |
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The report must contain the following information for the preceding |
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calendar month's sales in relation to each retailer: |
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(1) the brewer's, brewpub's, wholesaler's, |
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distributor's, or package store local distributor's name, address, |
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taxpayer number and outlet number assigned by the comptroller, and |
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alphanumeric permit or license number issued by the Texas Alcoholic |
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Beverage Commission; |
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(2) the retailer's: |
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(A) name and address, including street name and |
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number, city, and zip code; |
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(B) taxpayer number assigned by the comptroller; |
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and |
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(C) alphanumeric permit or license number issued |
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by the Texas Alcoholic Beverage Commission for each separate retail |
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location or outlet to which the brewer, brewpub, wholesaler, |
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distributor, or package store local distributor sold the alcoholic |
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beverages that are listed on the report; and |
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(3) the monthly net sales made by the brewer, brewpub, |
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wholesaler, distributor, or package store local distributor to the |
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retailer for each outlet or location covered by a separate retail |
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permit or license issued by the Texas Alcoholic Beverage |
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Commission, including separate line items for: |
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(A) the number of units of alcoholic beverages; |
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(B) the individual container size and pack of |
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each unit; |
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(C) the brand name; |
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(D) the type of beverage, such as distilled |
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spirits, wine, or malt beverage; and |
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(E) [the universal product code of the alcoholic |
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beverage; and |
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[(F)] the net selling price of the alcoholic |
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beverage. |
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SECTION 2. This Act takes effect September 1, 2025. |