Texas Tax Code

§ 151.462 — REPORTS BY BREWERS, BREWPUBS, WHOLESALERS, AND DISTRIBUTORS

TX § 151.462Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 151. LIMITED SALES, EXCISE, AND USE TAX · Art. I-1. REPORTS BY PERSONS INVOLVED IN THE MANUFACTURE AND DISTRIBUTION OF ALCOHOLIC BEVERAGES

Statute text

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(a)The comptroller shall require each brewer, brewpub, wholesaler, distributor, or package store local distributor to file with the comptroller a report each month of alcoholic beverage sales to retailers in this state.

(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

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Legislative history

Acts 2019, 86th Leg., R.S., Ch. 1332 (H.B. 4542), Sec. 4, eff. September 1, 2019. Acts 2019, 86th Leg., R.S., Ch. 1359 (H.B. 1545), Sec. 399, eff. September 1, 2021.