82R3602 MXM-F
By: Cook H.B. No. 1156
A BILL TO BE ENTITLED
AN ACT
relating to reports filed with the comptroller regarding certain
alcoholic beverage sales.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 111.006, Tax Code, is amended by adding
Subsections (h) and (i) to read as follows:
(h) The comptroller shall disclose information to a person
regarding net sales by quantity, brand, and size that is submitted
in a report required under Section 151.433 if:
(1) the person requesting the information holds a
permit or license under Chapter 19, 20, 21, 37, 64, 65, or 66,
Alcoholic Beverage Code; and
(2) the request relates only to information regarding
the sale of a product distributed by the person making the request.
(i) A disclosure made under Subsection (h) is not considered
a disclosure of competitively sensitive, proprietary, or
confidential information.
SECTION 2. The heading to Section 151.433, Tax Code, is
amended to read as follows:
Sec. 151.433. REPORTS BY WHOLESALERS AND DISTRIBUTORS OF
BEER, WINE, [AND] MALT LIQUOR, AND DISTILLED SPIRITS.
SECTION 3. Section 151.433(a), Tax Code, is amended by
adding Subdivision (1-a) and amending Subdivision (2) to read as
follows:
(1-a) "Package store local distributor" means a person
required to hold:
(A) a package store permit under Chapter 22,
Alcoholic Beverage Code; and
(B) a local distributor's permit under Chapter
23, Alcoholic Beverage Code.
(2) "Retailer" means a person required to hold the
following:
(A) a wine and beer retailer's permit under
Chapter 25, Alcoholic Beverage Code;
(B) a wine and beer retailer's off-premise permit
under Chapter 26, Alcoholic Beverage Code;
(C) a temporary and special wine and beer
retailer's permit under Chapter 27, Alcoholic Beverage Code;
(D) a mixed beverage permit under Chapter 28,
Alcoholic Beverage Code;
(E) a daily temporary mixed beverage permit under
Chapter 30, Alcoholic Beverage Code;
(F) a private club registration permit under
Chapter 32, Alcoholic Beverage Code;
(G) a retail dealer's on-premise license under
Chapter 69, Alcoholic Beverage Code; or
(H) [(D)] a retail dealer's off-premise license
under Chapter 71, Alcoholic Beverage Code, except for a dealer who
also holds a package store permit under Chapter 22, Alcoholic
Beverage Code.
SECTION 4. Sections 151.433(b), (c), and (d), Tax Code, are
amended to read as follows:
(b) The comptroller may, when considered necessary by the
comptroller for the administration of a tax under this chapter,
require each wholesaler, [or] distributor, or package store local
distributor [of beer, wine, or malt liquor] to file with the
comptroller a report each month of sales to retailers in this state.
(c) The wholesaler, [or] distributor, or package store
local distributor shall file the report on or before the 25th day of
each month. The report must contain the following information for
the preceding calendar month's sales in relation to each retailer:
(1) the name of the retailer and the address of the
retailer's outlet location to which the wholesaler, [or]
distributor, or package store local distributor delivered beer,
wine, [or] malt liquor, or distilled spirits, including the city
and zip code;
(2) the taxpayer number assigned by the comptroller to
the retailer, if the wholesaler, [or] distributor, or package store
local distributor is in possession of the number;
(3) the permit or license number assigned to the
retailer by the Texas Alcoholic Beverage Commission; and
(4) the monthly net sales made to the retailer by
outlet by the wholesaler, [or] distributor, or package store local
distributor, including the quantity, size, brand, and units of
beer, wine, and malt liquor or the quantity, size, and brand of
distilled spirits sold to the retailer.
(d) Except as provided by this subsection, the wholesaler,
[or] distributor, or package store local distributor shall file the
report with the comptroller electronically. The comptroller may
establish procedures for allowing an alternative method of filing
for a wholesaler, [or] distributor, or package store local
distributor who demonstrates to the comptroller an inability to
comply with the electronic reporting requirement. If the
comptroller determines that another technological method of filing
the report is more efficient than electronic filing, the
comptroller may establish procedures requiring its use by
wholesalers, [and] distributors, and package store local
distributors.
SECTION 5. Section 151.433, Tax Code, as amended by this
Act, applies only to a report due on or after the effective date of
this Act. A report due before the effective date of this Act is
governed by the law as it existed on the date the report was due, and
the former law is continued in effect for that purpose.
SECTION 6. This Act takes effect September 1, 2011.