89R12155 JBD-F
By: Geren H.B. No. 3077
A BILL TO BE ENTITLED
AN ACT
relating to reports by certain persons involved in the manufacture
and distribution of alcoholic beverages for purposes of sales and
use taxes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 151.462(b), Tax Code, is amended to read
as follows:
(b) Each brewer, brewpub, wholesaler, distributor, or
package store local distributor shall file a separate report for
each permit or license held 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 brewer's, brewpub's, wholesaler's,
distributor's, or package store local distributor's name, address,
taxpayer number and outlet number assigned by the comptroller, and
alphanumeric permit or license number issued by the Texas Alcoholic
Beverage Commission;
(2) the retailer's:
(A) name and address, including street name and
number, city, and zip code;
(B) taxpayer number assigned by the comptroller;
and
(C) alphanumeric permit or license number issued
by the Texas Alcoholic Beverage Commission for each separate retail
location or outlet to which the brewer, brewpub, wholesaler,
distributor, or package store local distributor sold the alcoholic
beverages that are listed on the report; and
(3) the monthly net sales made by the brewer, brewpub,
wholesaler, distributor, or package store local distributor to the
retailer for each outlet or location covered by a separate retail
permit or license issued by the Texas Alcoholic Beverage
Commission, including separate line items for:
(A) the number of units of alcoholic beverages;
(B) the individual container size and pack of
each unit;
(C) the brand name;
(D) the type of beverage, such as distilled
spirits, wine, or malt beverage; and
(E) [the universal product code of the alcoholic
beverage; and
[(F)] the net selling price of the alcoholic
beverage.
SECTION 2. This Act takes effect September 1, 2025.