Texas 2019 - 86th Regular

Texas House Bill HB4542 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	H.B. No. 4542
	1	+	By: Guillen (Senate Sponsor - Hinojosa) H.B. No. 4542
	2	+	(In the Senate - Received from the House May 8, 2019;
	3	+	May 10, 2019, read first time and referred to Committee on Finance;
	4	+	May 17, 2019, reported favorably by the following vote: Yeas 14,
	5	+	Nays 0; May 17, 2019, sent to printer.)
	6	+	Click here to see the committee vote
2	7
3	8
	9	+	A BILL TO BE ENTITLED
4	10		AN ACT
5	11		relating to reports by persons involved in the manufacture and
6	12		distribution of alcoholic beverages for purposes of sales and use
7	13		taxes.
8	14		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9		-	SECTION 1. Subchapter A, Chapter 111, Tax Code, is amended
10		-	by adding Section 111.0023 to read as follows:
11		-	Sec. 111.0023. Definition of Individual. For purposes of
12		-	this title, "individual" means a natural person. The term does not
13		-	include a partnership, limited liability partnership, corporation,
14		-	banking corporation, savings and loan association, limited
15		-	liability company, business trust, professional association,
16		-	business association, joint venture, joint stock company, holding
17		-	company, or other legal entity.
18		-	SECTION 2. Section 111.006, Tax Code, is amended by
19		-	amending Subsection (h) and adding Subsection (j) to read as
20		-	follows:
21		-	(h) The comptroller shall disclose information to a person
22		-	regarding net sales by quantity, brand, and size that is submitted
23		-	in a report required under Section 151.462 if:
24		-	(1) the person requesting the information holds a
25		-	permit or license under Chapter 19, 20, 21, 37, 64, 65, or 66,
26		-	Alcoholic Beverage Code; [and]
27		-	(2) the request relates only to information regarding
28		-	the sale of a product distributed by the person making the request;
29		-	and
30		-	(3) the comptroller determines that the information
31		-	reported under Section 151.462 or in accordance with rules adopted
32		-	under Subsection (j) is sufficiently detailed to protect the
33		-	confidentiality of sales information relating to products not
34		-	distributed by the person requesting the information.
35		-	(j) The comptroller may adopt rules to administer this
36		-	section, including rules requiring a person requesting information
37		-	under Subsection (h) to file reports on distributions of the
38		-	person's products made to other persons.
39		-	SECTION 3. Section 151.461, Tax Code, is amended by adding
	15	+	SECTION 1. Section 151.461, Tax Code, is amended by adding
40	16		Subdivision (1-a) and amending Subdivision (5) to read as follows:
41	17		(1-a) "Brewpub" means a brewpub for which a person
42	18		holds a brewpub license under Chapter 74, Alcoholic Beverage Code.
43	19		(5) "Retailer" means a person required to hold:
44	20		(A) a wine and beer retailer's permit under
45	21		Chapter 25, Alcoholic Beverage Code;
46	22		(B) a wine and beer retailer's off-premise permit
47	23		under Chapter 26, Alcoholic Beverage Code;
48	24		(C) a temporary wine and beer retailer's permit
49	25		or special three-day wine and beer permit under Chapter 27,
50	26		Alcoholic Beverage Code;
51	27		(D) a mixed beverage permit under Chapter 28,
52	28		Alcoholic Beverage Code;
53	29		(E) a daily temporary mixed beverage permit under
54	30		Chapter 30, Alcoholic Beverage Code;
55	31		(F) a private club registration permit under
56	32		Chapter 32, Alcoholic Beverage Code;
57	33		(G) a certificate issued to a fraternal or
58	34		veterans organization under Section 32.11, Alcoholic Beverage
59	35		Code;
60	36		(H) a daily temporary private club permit under
61	37		Subchapter B, Chapter 33, Alcoholic Beverage Code;
62	38		(I) a temporary auction permit under Chapter 53,
63	39		Alcoholic Beverage Code;
64	40		(J) a retail dealer's on-premise license under
65	41		Chapter 69, Alcoholic Beverage Code;
66	42		(K) a temporary license under Chapter 72,
67	43		Alcoholic Beverage Code; [or]
68	44		(L) a retail dealer's off-premise license under
69	45		Chapter 71, Alcoholic Beverage Code, except for a dealer who also
70	46		holds a package store permit under Chapter 22, Alcoholic Beverage
71	47		Code; or
72	48		(M) a brewpub license under Chapter 74, Alcoholic
73	49		Beverage Code.
74		-	SECTION 4. Section 151.462, Tax Code, is amended to read as
	50	+	SECTION 2. Section 151.462, Tax Code, is amended to read as
75	51		follows:
76	52		Sec. 151.462. REPORTS BY BREWERS, MANUFACTURERS, BREWPUBS,
77	53		WHOLESALERS, AND DISTRIBUTORS. (a) The comptroller shall require
78	54		each brewer, manufacturer, brewpub, wholesaler, distributor, or
79	55		package store local distributor to file with the comptroller a
80	56		report each month of alcoholic beverage sales to retailers in this
81	57		state.
82	58		(b) Each brewer, manufacturer, brewpub, wholesaler,
83	59		distributor, or package store local distributor shall file a
84	60		separate report for each permit or license held on or before the
85	61		25th day of each month. The report must contain the following
86	62		information for the preceding calendar month's sales in relation to
87	63		each retailer:
88	64		(1) the brewer's, manufacturer's, brewpub's,
89	65		wholesaler's, distributor's, or package store local distributor's
90	66		name, address, taxpayer number and outlet number assigned by the
91	67		comptroller, and alphanumeric permit or license number issued by
92	68		the Texas Alcoholic Beverage Commission;
93	69		(2) the retailer's:
94	70		(A) name and address, including street name and
95	71		number, city, and zip code;
96	72		(B) taxpayer number assigned by the comptroller;
97	73		and
98	74		(C) alphanumeric permit or license number issued
99	75		by the Texas Alcoholic Beverage Commission for each separate retail
100	76		location or outlet to which the brewer, manufacturer, brewpub,
101	77		wholesaler, distributor, or package store local distributor sold
102	78		the alcoholic beverages that are listed on the report; and
103	79		(3) the monthly net sales made by the brewer,
104	80		manufacturer, brewpub, wholesaler, distributor, or package store
105	81		local distributor to the retailer for each outlet or location
106	82		covered by a separate retail permit or license issued by the Texas
107	83		Alcoholic Beverage Commission, including separate line items for:
108	84		(A) the number of units of alcoholic beverages;
109	85		(B) the individual container size and pack of
110	86		each unit;
111	87		(C) the brand name;
112	88		(D) the type of beverage, such as distilled
113	89		spirits, wine, or malt beverage;
114	90		(E) the universal product code of the alcoholic
115	91		beverage; and
116	92		(F) the net selling price of the alcoholic
117	93		beverage.
118	94		(c) Except as provided by this subsection, the brewer,
119	95		manufacturer, brewpub, wholesaler, distributor, or package store
120	96		local distributor shall file the report with the comptroller
121	97		electronically. The comptroller may establish procedures to
122	98		temporarily postpone the electronic reporting requirement for a
123	99		brewer, manufacturer, brewpub, wholesaler, distributor, or package
124	100		store local distributor who demonstrates to the comptroller an
125	101		inability to comply because undue hardship would result if it were
126	102		required to file the return electronically. If the comptroller
127	103		determines that another technological method of filing the report
128	104		is more efficient than electronic filing, the comptroller may
129	105		establish procedures requiring its use by brewers, manufacturers,
130	106		brewpubs, wholesalers, distributors, and package store local
131	107		distributors.
132		-	SECTION 5. Subchapter I-1, Chapter 151, Tax Code, is
	108	+	SECTION 3. Subchapter I-1, Chapter 151, Tax Code, is
133	109		amended by adding Section 151.4661 to read as follows:
134	110		Sec. 151.4661. APPLICABILITY TO CERTAIN BREWPUBS. This
135	111		subchapter applies only to a brewpub that engages in activities
136	112		authorized by Section 74.08, Alcoholic Beverage Code.
137		-	SECTION 6. Section 151.468(b), Tax Code, is amended to read
	113	+	SECTION 4. Section 151.468(b), Tax Code, is amended to read
138	114		as follows:
139	115		(b) In addition to the penalties imposed under Subsection
140	116		(a), a brewer, manufacturer, brewpub, wholesaler, distributor, or
141	117		package store local distributor shall pay the state a civil penalty
142	118		of not less than $25 or more than $2,000 for each day a violation
143	119		continues if the brewer, manufacturer, brewpub, wholesaler,
144	120		distributor, or package store local distributor:
145	121		(1) violates this subchapter; or
146	122		(2) violates a rule adopted to administer or enforce
147	123		this subchapter.
148		-	SECTION 7. Section 151.470, Tax Code, is amended to read as
	124	+	SECTION 5. Section 151.470, Tax Code, is amended to read as
149	125		follows:
150	126		Sec. 151.470. AUDIT; INSPECTION. The comptroller may
151	127		audit, inspect, or otherwise verify a brewer's, manufacturer's,
152	128		brewpub's, wholesaler's, distributor's, or package store local
153	129		distributor's compliance with this subchapter.
154		-	SECTION 8. This Act takes effect September 1, 2019.
155		-	______________________________ ______________________________
156		-	President of the Senate Speaker of the House
157		-	I certify that H.B. No. 4542 was passed by the House on May 7,
158		-	2019, by the following vote: Yeas 141, Nays 5, 2 present, not
159		-	voting; that the House refused to concur in Senate amendments to
160		-	H.B. No. 4542 on May 23, 2019, and requested the appointment of a
161		-	conference committee to consider the differences between the two
162		-	houses; and that the House adopted the conference committee report
163		-	on H.B. No. 4542 on May 26, 2019, by the following vote: Yeas 140,
164		-	Nays 2, 1 present, not voting.
165		-	______________________________
166		-	Chief Clerk of the House
167		-	I certify that H.B. No. 4542 was passed by the Senate, with
168		-	amendments, on May 21, 2019, by the following vote: Yeas 31, Nays
169		-	0; at the request of the House, the Senate appointed a conference
170		-	committee to consider the differences between the two houses; and
171		-	that the Senate adopted the conference committee report on H.B. No.
172		-	4542 on May 26, 2019, by the following vote: Yeas 31, Nays 0.
173		-	______________________________
174		-	Secretary of the Senate
175		-	APPROVED: __________________
176		-	Date
177		-	__________________
178		-	Governor
	130	+	SECTION 6. This Act takes effect September 1, 2019.
	131	+	* * * * *