| (a) This rule relates to Chapter 54 of the Alcoholic
Beverage Code.
(b) Each holder of an out-of-state winery direct shipper's
permit shall make reports (Direct Shipper's Report) to the commission
on forms prescribed by the executive director or executive director's
designee.
(c) The report shall be made and filed by the permittee
with the commission at its offices in Austin, Texas, on or before
the 15th day of the month following the end of the reporting period
for which the report is made and shall show:
(1) the reporting period and year for which the report
is made, the permit number and the name and address of the winery;
and
(2) the ship date, invoice date, invoice number, customer
name, city, total wine gallons per invoice, and carrier name and tracking
number for each sale and delivery.
(d) The permittee shall attach to the Direct Shipper's
Report either:
(1) complete, un-redacted copies of invoices showing:
(A) the names and addresses of the individuals to whom
the alcoholic beverages were shipped;
(B) the brand name shipped, the container size and
the quantities of each brand name;
(C) the prices charged for each brand name;
(D) the licensed common carrier used to deliver the
alcoholic beverages; and
(E) the licensed common carrier tracking number used
to identify each shipment; or
(2) a complete, unredacted list containing the information
described in paragraph (1) of this subsection.
(e) Holders of out-of-state winery direct shipper's
permits must pay the excise tax on the total gallons of wine shipped
into the state, not later than the 15th day of the month following
the reporting period the wine was shipped into the state. Remittance
of the tax due on wine, less 2.0% of the amount due when submitted
within the required time, shall accompany the Direct Shipper's Report
and shall be made by check, United States money order, or other acceptable
methods of payment payable to the Texas Alcoholic Beverage Commission.
(f) As long as an out-of-state winery direct shipper's
permit remains active, the reports required herein must be filed even
though no sales or shipments have been made.
(g) Holders of out-of-state winery direct shipper's
permits that shipped 5,000 gallons annually or more to consumers in
Texas during the previous calendar year, must file a monthly report.
(h) Holders of out-of-state winery direct shipper's
permits that shipped less than 5,000 gallons annually to consumers
in Texas during the previous calendar year, must file a quarterly
report. Quarterly Reporting Periods: January 1 through March 31, April
1 through June 30, July 1 through September 30, and October 1 through
December 31.
(i) Holders of out-of-state winery direct shipper's
permits must:
(1) require adult signature upon delivery of alcoholic
beverages and notify the carrier that the shipment contains alcoholic
beverages;
(2) ensure that any third party it uses for order fulfillment
identifies and marks the packages to be shipped as containing alcohol
and obtains an adult signature upon delivery of the alcoholic beverage
product;
(3) maintain tracking status documentation for each
shipment to a Texas consumer, which must include delivery confirmation
and undeliverable shipments; and
(4) provide records relating to alcohol shipments to
Texas consumers made by a third party on behalf of the permit holder.
(j) Failure to comply with the requirements of this
section or accurately maintain required records may result in cancellation
or suspension of the direct shipper's permit.
(k) Holders of out-of-state winery direct shipper's
permits that contract with a third party to provide packaging services
and/or recordkeeping services, such as filing state tax reports, shall
ensure all service records and tax reports subject to the third-party
contract are available upon commission request.
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