| (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) Reports by manufacturers and distributors of certain
off-highway vehicles purchased outside this state. Pursuant to Tax
Code, Chapter 151, Subchapter I-2 (Reports by Manufacturers and Distributors
of Certain Off-highway Vehicles Purchased Outside This State) manufacturers
and distributors must file a report on or before March 1 of each year,
listing each warranty issued by the manufacturer for each new off-highway
vehicle that was, during the preceding calendar year, sold to a resident
of this state by a retailer located outside this state. This paragraph
is effective September 1, 2019 for manufacturers and September 1,
2021 for distributors.
(A) For the purposes of this paragraph:
(i) Manufacturer means a person that manufactures off-highway
vehicles and is required to hold a manufacturer's license under Occupations
Code, Chapter 2301.
(ii) Distributor means a person that distributes off-highway
vehicles and is required to hold a distributor's license under Occupations
Code, Chapter 2301.
(iii) New off-highway vehicle means an off-highway
vehicle that has not been the subject of a retail sale.
(iv) Off-highway vehicle includes:
(I) All-terrain vehicle--A vehicle that is equipped
with a seat or seats for the use of the rider and one or more passengers,
designed to propel itself with three or more tires in contact with
the ground, designed by the manufacturer for off-highway use, not
designed by the manufacturer primarily for farming or lawn care, and
not more than 50 inches in width;
(II) Off-highway motorcycle--A vehicle, other than
a tractor or moped, that is equipped with a rider's saddle, designed
to propel itself with not more than three tires on the ground, and
designed by the manufacturer for off-highway use only;
(III) Recreational off-highway vehicle--A vehicle that
is equipped with a seat or seats for the use of the rider and one
or more passengers, designed to propel itself with four or more tires
in contact with the ground, designed by the manufacturer for off-highway
use, and not designed by the manufacturer primarily for farming or
lawn care;
(IV) Sand rail--A vehicle that is designed or built
primarily for off-highway use in sandy terrains, including for use
on sand dunes; has a tubular frame, an integrated roll cage, and an
engine that is rear-mounted or placed midway between the front and
rear axles of the vehicle; and has a gross vehicle weight of not less
than 700 pounds and not more than 2,000 pounds; or
(V) Utility vehicle--A vehicle that is equipped with
side-by side seating for the use of the operator and one or more passengers,
designed to propel itself with at least four tires in contact with
the ground, designed by the manufacturer for off-highway use, and
designed by the manufacturer primarily for utility work and not for
recreational purposes.
(B) The report must be filed by a means of electronic
transmission approved by the comptroller and contain the following
information for each new off-highway vehicle:
(i) the vehicle identification number;
(ii) the make, model, and model year of the vehicle;
(iii) the total sales price, or, if the total sales
price is not available, the manufacturer suggested retail price; and
(iv) the name and address, including street name and
number, city, and zip code, of the purchaser of the vehicle.
(C) A manufacturer or distributor must file a report,
even if they have no warranty information to report.
(D) If a manufacturer or distributor fails to file
a report or files an incomplete report, the comptroller:
(i) may impose a civil penalty of $50 under Tax Code, §151.703(d)
for each report not filed or for each incomplete report;
(ii) shall impose a civil penalty of not less than
$25 or more than $2,000 for each day the violation continues under
Tax Code, §151.485 (Civil Penalty); and
(iii) may notify the Texas Department of Motor Vehicles
(TxDMV) of the failure. The TxDMV may take administrative action against
the manufacturer or distributor for the failure under Occupations
Code, Chapter 2301.
(6) Except as provided by Tax Code, §111.006 (Confidentiality
of Information), information contained in the reports required by
paragraphs (2), (3), (4), and (5) of this subsection is confidential
and not subject to disclosure under Government Code, Chapter 552 (Public
Information).
(7) The reports required by paragraphs (2), (3), (4),
and (5) of this subsection are required in addition to any other reports
required by the comptroller.
(8) 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:
Cont'd... |
