| (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, brewpub,
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, Brewpubs, 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) A brewpub license holder not performing activities
described under Alcoholic Beverage Code, §74.08 (Sales by Brewpub
License Holders to Retailers) is not required to file the report described
by subparagraph (B) of this paragraph.
(D) 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.
(E) 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.
(F) The requirements of this paragraph related to brewpubs
apply to sales occurring on or after September 1, 2019. The requirements
of this paragraph related to permittees other than brewpubs, 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) 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;
Cont'd... |
