| (a) Electronic filing of returns and reports. The comptroller may authorize a taxpayer to file any report or return required to be filed with the comptroller under Tax Code, Title 2, by means of electronic transmission under the following circumstances: (1) the taxpayer or its authorized agent has registered with the comptroller, or has been authorized by the comptroller through the issuance of a password or personal identification number (PIN) to use an electronic method of filing returns and reports; and (2) the method of electronic transmission of each return or report shall be made in a manner compatible with the comptroller's equipment and facilities. (b) Electronic transfer of certain payments by certain taxpayers. (1) For payments that are due on or after January 1, 2002, the comptroller, pursuant to Tax Code, §111.0625, shall require taxpayers who have paid the comptroller a total of $100,000 or more in a single category of payments or taxes during the preceding state fiscal year to transfer all payment amounts in that category of payments or taxes to the comptroller by means of electronic funds transfer. (2) Electronic transfer of amounts under $100,000 in certain categories. (A) For payments that are due on or after May 1, 2008, the comptroller, pursuant to Tax Code, §111.0625, shall require taxpayers who paid at least $10,000, but less than $100,000, in a single category of payments or taxes described in this paragraph during the preceding state fiscal year to transfer all payments in that category of payments or taxes to the comptroller by means of electronic funds transfer if the comptroller reasonably anticipates the taxpayer will pay at least that amount during the current fiscal year. This paragraph applies only to: (i) state and local sales and use taxes; (ii) direct payment sales taxes; (iii) gas severance taxes; (iv) oil severance taxes; (v) franchise taxes; (vi) gasoline taxes; (vii) diesel fuel taxes; (viii) hotel occupancy taxes; (ix) insurance premium taxes; (x) mixed beverage gross receipts taxes; (xi) motor vehicle rental taxes; and (xii) telecommunications infrastructure fund assessments. (B) The comptroller may add or remove a category of payments from this paragraph if the comptroller determines that such action is necessary to protect the interests of the state or of taxpayers. (C) Payments under this paragraph shall be made by those electronic funds transfer methods approved by the comptroller, which include TEXNET, electronic check (WebEFT) and the electronic transmission of credit card information. The comptroller may authorize additional methods as technology evolves. The comptroller may require payments in specific categories to be made by specific methods of electronic funds transfer. (D) A taxpayer who is required to pay by electronic funds transfer under this paragraph who cannot comply due to hardship, impracticality or other valid reason may submit a written request to the comptroller for a waiver of the requirement. (E) Except as provided in subsection (d) of this section, for persons using TEXNET, a person making a payment by other electronic funds transfer methods approved by the comptroller must transmit payment information by 11:59 p.m. central time on the date payment is due. (c) Electronic filing of reports by certain taxpayers. (1) Reports required by Tax Code, §111.0626. (A) Pursuant to Tax Code, §111.0626(a), taxpayers who are required by Tax Code, §111.0625, to use electronic funds transfer for tax payments that are made under Tax Code, Chapters 151, 201, 202, and the International Fuel Tax Agreement must also file report data electronically. This requirement applies to report data that is due on or after January 1, 2002. (B) Pursuant to Tax Code, §111.0626(b-1), taxpayers who paid $50,000 or more during the preceding fiscal year must file report data electronically. A taxpayer filing a report electronically may use an application or software provided by the comptroller or commercially available software that satisfies requirements prescribed by the comptroller. This subparagraph applies to reports due on or after September 1, 2008, but only after issuance to the taxpayer of the 60 days notice required by subsection (e) of this section. (2) Reports by wholesalers and distributors of beer, wine, or malt liquor. Pursuant to Tax Code, §151.433, each wholesaler or distributor of beer, wine, or malt liquor shall electronically file on or before the 25th day of each month a report of sales to retailers in this state. (A) The report must contain the following information for the preceding calendar month's sales in relation to each retailer: (i) the name of the retailer and the address of the retailer's outlet location to which the wholesaler or distributor delivered beer, wine, or malt liquor, including the city and zip code; (ii) the comptroller assigned taxpayer number of the retailer, if the wholesaler or distributor is in possession of the number; (iii) the permit or license number assigned to the retailer by the Texas Alcoholic Beverage Commission; (iv) the monthly net sales made to the retailer by outlet, including the quantity and units of beer, wine, and malt liquor sold to the retailer and the price charged to the retailer; and (v) any other information deemed necessary by the comptroller for the efficient administration of this subsection. (B) If a person fails to file a report required by this subsection or fails to file a complete report, the comptroller may suspend or cancel one or more permits issued to the person under Tax Code, §151.203, and may impose a civil or criminal penalty, or both, under Tax Code, §151.7031 or §151.709. (C) If a person fails to file a report required by this subsection or fails to file a complete report, the comptroller may notify the Texas Alcoholic Beverage Commission of the failure and the commission may take administrative action against the person for the failure under the Alcoholic Beverage Code. (D) This requirement applies to sales occurring on or after January 1, 2008. (E) A report required by paragraph (2) of this subsection, must be filed each month even if the wholesaler or distributor made no sales to retailers during the preceding month. (3) Reports by wholesalers and distributors of cigarettes. Pursuant to Tax Code, §154.212, each wholesaler or distributor of cigarettes shall electronically file on or before the 25th day of each month a report of sales to retailers in this state. (A) The report must contain the following information for the preceding calendar month's sales in relation to each retailer: (i) the name of the retailer and the address of the retailer's outlet location to which the wholesaler or distributor delivered cigarettes, including city and zip code; (ii) the comptroller assigned taxpayer number of the retailer, if the wholesaler or distributor is in possession of the number; (iii) the cigarette permit number of the outlet location to which the wholesaler or distributor delivered cigarettes; (iv) 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 (v) any other information deemed necessary by the comptroller for the efficient administration of this subsection. (B) This requirement applies to sales occurring on or after January 1, 2008. (C) A report required by paragraph (3) of this subsection, must be filed each month even if the wholesaler or distributor made no sales to retailers during the preceding month. (4) Reports by wholesalers and distributors of cigars and tobacco products. Pursuant to Tax Code, §155.105, each wholesaler or distributor of cigars or tobacco products shall electronically file on or before the 25th day of each month a report of sales to retailers in this state. (A) The report must contain the following information for the preceding calendar month's sales in relation to each retailer: (i) the name of the retailer and the address of the retailer's outlet location to which the wholesaler or distributor delivered cigars or tobacco products, including the city and zip code; (ii) the comptroller assigned taxpayer number of the retailer, if the wholesaler or distributor is in possession of the number; (iii) the tobacco permit number of the outlet location to which the wholesaler or distributor delivered cigars or tobacco products; Cont'd... |
