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TITLE 16ECONOMIC REGULATION
PART 3TEXAS ALCOHOLIC BEVERAGE COMMISSION
CHAPTER 41AUDITING
SUBCHAPTER CRECORDS AND REPORTS BY LICENSEES AND PERMITTEES
RULE §41.56Out-Of-State Winery Direct Shipper's Permits

(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 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) copies of invoices showing:

    (A) the names and addresses of the individuals to whom the alcoholic beverages were shipped;

    (B) the brands of products shipped and the quantities of each brand;

    (C) the prices charged for each brand;

    (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 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 report hereinbefore provided 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) Shipping requirements.

  (1) Holders of out-of-state winery direct shipper's permits shall require adult signature upon delivery and shall notify the carrier that the shipment contains alcoholic beverages.

  (2) Holders of out-of-state winery direct shipper's permits utilizing a fulfillment center or similar service to fulfill an order shall ensure that the fulfillment center or service requires adult signature upon delivery and notify the carrier that a shipment contains alcoholic beverages.

(j) Failure to comply with the requirements of this section, including failure to ensure that a fulfillment center or similar service requires adult signature upon delivery and notify the carrier that a shipment contains alcoholic beverages, is cause for cancellation or suspension of the direct shipper's permit.


Source Note: The provisions of this §41.56 adopted to be effective November 17, 2005, 30 TexReg 7469; amended to be effective February 20, 2008, 33 TexReg 1323; amended to be effective October 24, 2013, 38 TexReg 7303; amended to be effective October 16, 2018, 43 TexReg 6832

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