(A) For purposes of this paragraph, a "seller" means
a person who is a brewer with a brewer's self-distribution permit,
manufacturer with a manufacturer's self-distribution license, wholesaler,
winery, distributor, or package store local distributor, as described
in Tax Code, §§151.461(1) - (4) and (6) (Definitions), 151.465
(Applicability to Certain Brewers), and 151.466 (Applicability to
Certain Manufacturers); and a "retailer" means a person who holds
one or more of the permits listed in Tax Code, §151.461(5).
(B) On or before the 25th day of each month, each seller
holding a comptroller-issued tax identification number must file a
report of alcoholic beverage sales to retailers in this state. The
report must be filed by a means of electronic transmission approved
by the comptroller. The report must contain the following information:
(i) each Texas Alcoholic Beverage Commission (TABC)
permit or license associated with the seller's comptroller-issued
tax identification number;
(ii) the TABC permit or license number for each seller
location from which a sale was made to a retailer during the preceding
calendar month;
(iii) the TABC permit or license number, comptroller-issued
tax identification number, and TABC trade name and physical address
(street name and number, city, state, and zip code) of each retail
location to which the seller sold alcoholic beverages during the preceding
calendar month;
(iv) the information required by Tax Code, §151.462(b)
(Reports by Brewers, Manufacturers, Wholesalers and Distributors)
regarding the seller's monthly sales to each retailer holding a separate
TABC permit or license, including:
(I) the individual container size of each product,
such as the individual bottle or can container size, sold to retailers;
(II) the brand name of the alcoholic beverage sold;
(III) the beverage class code for distilled spirits,
wine, beer, or malt beverage;
(IV) the Universal Product Code (UPC) of the alcoholic
beverage sold;
(V) the number of individual containers of alcoholic
beverages sold for each brand, UPC, and container size. Multi-unit
packages, such as cases, must be broken down into the number of individual
bottles or cans;
(VI) the total selling price of the containers sold;
and
(v) any other information deemed necessary by the comptroller
for the efficient administration of this subsection.
(C) If a person fails to file a report required by
subparagraph (B) of this paragraph, or fails to file a complete report,
the comptroller may:
(i) suspend or cancel one or more permits issued to
the person under Tax Code, §151.203 (Suspension and Revocation
of Permit);
(ii) impose a civil penalty under Tax Code, §151.703(d)
(Failure to Report or Pay Tax);
(iii) impose a criminal penalty under Tax Code, §151.709
(Failure to Furnish Report; Criminal Penalty); and/or
(iv) notify the TABC of the failure and the TABC may
take administrative action against the person for the failure under
the Alcoholic Beverage Code.
(D) In addition to the penalties imposed under subparagraph
(C) of this paragraph, if a person violates Tax Code, Chapter 151,
Subchapter I-1, or this paragraph, the comptroller shall collect from
the seller an additional civil penalty of not less than $25 or more
than $2,000 for each day the violation continues.
(E) The requirements of this paragraph apply to sales
occurring on or after September 1, 2011.
(3) Reports by wholesalers and distributors of cigarettes.
Pursuant to Tax Code, §154.212 (Reports by Wholesalers and Distributors
of Cigarettes), on or before the 25th day of each month each wholesaler
or distributor of cigarettes shall file a report of sales to retailers
in this state. The report must be filed by a means of electronic transmission
approved by the comptroller and must contain the following information
for the preceding calendar month's sales made to each retailer:
(A) the name of the retailer and the address, including
city and zip code, of the retailer's outlet location to which the
wholesaler or distributor delivered cigarettes;
(B) the comptroller-assigned taxpayer number of the
retailer, if the wholesaler or distributor is in possession of the
number;
(C) the cigarette permit number of the outlet location
to which the wholesaler or distributor delivered cigarettes;
(D) the monthly net sales made to the retailer, including
the quantity and units of cigarettes in stamped packages sold to the
retailer and the price charged to the retailer; and
(E) any other information deemed necessary by the comptroller
for the efficient administration of this subsection.
(4) Reports by wholesalers and distributors of cigars
and tobacco products. Pursuant to Tax Code, §155.105 (Reports
by Wholesalers and Distributors of Cigars and Tobacco Products), on
or before the 25th day of each month each wholesaler or distributor
of cigars or tobacco products shall file a report of sales to retailers
in this state. The report must be filed by a means of electronic transmission
approved by the comptroller and must contain the following information
for the preceding calendar month's sales made to each retailer:
(A) the name of the retailer and the address, including
the city and zip code, of the retailer's outlet location to which
the wholesaler or distributor delivered cigars or tobacco products;
(B) the comptroller-assigned taxpayer number of the
retailer, if the wholesaler or distributor is in possession of the
number;
(C) the tobacco permit number of the outlet location
to which the wholesaler or distributor delivered cigars or tobacco
products;
(D) the monthly net sales made to the retailer, including
the quantity and units of cigars and tobacco products sold to the
retailer and the price charged to the retailer;
(E) the net weight as listed by the manufacturer for
each unit of tobacco products other than cigars; and
(F) any other information deemed necessary by the comptroller
for the efficient administration of this subsection.
(5) Except as provided by Tax Code, §111.006 (Confidentiality
of Information), information contained in the reports required by
paragraphs (2), (3), and (4) of this subsection is confidential and
not subject to disclosure under Government Code, Chapter 552 (Public
Information).
(6) The reports required by paragraphs (2), (3), and
(4) of this subsection are required in addition to any other reports
required by the comptroller.
(7) The reports required by paragraphs (2), (3), and
(4) of this subsection must be filed each month even if no sales were
made to retailers during the preceding month.
(f) Notification of affected persons. The comptroller
shall notify taxpayers who are affected by subsection (b) or (e)(1)
of this section no less than 60 days before the first required electronic
transmittal of report data or payment.
(g) A taxpayer who is required to file report data
electronically under subsection (e)(1) of this section may submit
a written request to the comptroller for a waiver of the requirement.
A taxpayer who is required to electronically file a report under subsection
(e)(3) or (4) of this section may submit a written request to the
comptroller for a waiver of the requirement and authorization of an
alternative filing method.
(h) Pursuant to Tax Code, §111.063 (Penalty for
Failure to Use Electronic Transfers and Filings), the comptroller
may impose separate penalties of 5.0% of the tax due for failure to
pay the tax due by electronic funds transfer, as required by this
section, or for failure to file a report electronically, as required
by Tax Code, §111.0626.
(i) Protest payments by electronic funds transfer.
Protested tax payments made under Tax Code, §112.051 (Protest
Payment Required), must be accompanied by a written statement that
fully and in detail sets out each reason for recovery of the payment.
Protested tax payments are not required to be submitted by electronic
funds transfer.
(1) A person who is otherwise required to pay taxes
by means of electronic funds transfer may make protested payments
by other means, including cash, check, or money order. A written statement
of protest that fully and in detail sets out each reason for recovery
of the payment must accompany the non-electronic payment.
(2) A person may submit a protested tax payment by
means of electronic funds transfer if the written statement is submitted
in compliance with the requirements set out in subparagraph (A) of
this paragraph.
(A) A person may submit a protest payment by means
of electronic funds transfer only if:
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