| 3 | 5 | | |
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| 4 | 6 | | |
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| 5 | 7 | | A BILL TO BE ENTITLED |
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| 6 | 8 | | AN ACT |
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| 7 | 9 | | relating to reports by certain persons involved in the manufacture |
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| 8 | 10 | | and distribution of alcoholic beverages for purposes of sales and |
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| 9 | 11 | | use taxes. |
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| 10 | 12 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 13 | | SECTION 1. Section 151.462(b), Tax Code, is amended to read |
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| 12 | 14 | | as follows: |
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| 13 | 15 | | (b) Each brewer, brewpub, wholesaler, distributor, or |
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| 14 | 16 | | package store local distributor shall file a separate report for |
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| 15 | 17 | | each permit or license held on or before the 25th day of each month. |
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| 16 | 18 | | The report must contain the following information for the preceding |
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| 17 | 19 | | calendar month's sales in relation to each retailer: |
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| 18 | 20 | | (1) the brewer's, brewpub's, wholesaler's, |
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| 19 | 21 | | distributor's, or package store local distributor's name, address, |
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| 20 | 22 | | taxpayer number and outlet number assigned by the comptroller, and |
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| 21 | 23 | | alphanumeric permit or license number issued by the Texas Alcoholic |
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| 22 | 24 | | Beverage Commission; |
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| 23 | 25 | | (2) the retailer's: |
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| 24 | 26 | | (A) name and address, including street name and |
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| 25 | 27 | | number, city, and zip code; |
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| 26 | 28 | | (B) taxpayer number assigned by the comptroller; |
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| 27 | 29 | | and |
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| 28 | 30 | | (C) alphanumeric permit or license number issued |
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| 29 | 31 | | by the Texas Alcoholic Beverage Commission for each separate retail |
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| 30 | 32 | | location or outlet to which the brewer, brewpub, wholesaler, |
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| 31 | 33 | | distributor, or package store local distributor sold the alcoholic |
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| 32 | 34 | | beverages that are listed on the report; and |
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| 33 | 35 | | (3) the monthly net sales made by the brewer, brewpub, |
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| 34 | 36 | | wholesaler, distributor, or package store local distributor to the |
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| 35 | 37 | | retailer for each outlet or location covered by a separate retail |
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| 36 | 38 | | permit or license issued by the Texas Alcoholic Beverage |
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| 37 | 39 | | Commission, including separate line items for: |
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| 38 | 40 | | (A) the number of units of alcoholic beverages; |
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| 39 | 41 | | (B) the individual container size and pack of |
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| 40 | 42 | | each unit; |
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| 41 | 43 | | (C) the brand name; |
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| 42 | 44 | | (D) the type of beverage, such as distilled |
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| 43 | 45 | | spirits, wine, or malt beverage; and |
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| 44 | 46 | | (E) [the universal product code of the alcoholic |
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| 45 | 47 | | beverage; and |
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| 46 | 48 | | [(F)] the net selling price of the alcoholic |
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| 47 | 49 | | beverage. |
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| 48 | 50 | | SECTION 2. This Act takes effect September 1, 2025. |
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