HB3077 - Relating to reports by certain persons involved in the manufacture and distribution of alcoholic beverages for purposes of sales and use taxes.

  89R12155 JBD-F     By: Geren H.B. No. 3077       A BILL TO BE ENTITLED   AN ACT   relating to reports by certain persons involved in the manufacture   and distribution of alcoholic beverages for purposes of sales and   use taxes.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 151.462(b), Tax Code, is amended to read   as follows:          (b)  Each brewer, brewpub, wholesaler, distributor, or   package store local distributor shall file a separate report for   each permit or license held on or before the 25th day of each month.   The report must contain the following information for the preceding   calendar month's sales in relation to each retailer:                (1)  the brewer's, brewpub's, wholesaler's,   distributor's, or package store local distributor's name, address,   taxpayer number and outlet number assigned by the comptroller, and   alphanumeric permit or license number issued by the Texas Alcoholic   Beverage Commission;                (2)  the retailer's:                      (A)  name and address, including street name and   number, city, and zip code;                      (B)  taxpayer number assigned by the comptroller;   and                      (C)  alphanumeric permit or license number issued   by the Texas Alcoholic Beverage Commission for each separate retail   location or outlet to which the brewer, brewpub, wholesaler,   distributor, or package store local distributor sold the alcoholic   beverages that are listed on the report; and                (3)  the monthly net sales made by the brewer, brewpub,   wholesaler, distributor, or package store local distributor to the   retailer for each outlet or location covered by a separate retail   permit or license issued by the Texas Alcoholic Beverage   Commission, including separate line items for:                      (A)  the number of units of alcoholic beverages;                      (B)  the individual container size and pack of   each unit;                      (C)  the brand name;                      (D)  the type of beverage, such as distilled   spirits, wine, or malt beverage; and                      (E)  [ the universal product code of the alcoholic   beverage; and                      [ (F) ]  the net selling price of the alcoholic   beverage.          SECTION 2.  This Act takes effect September 1, 2025.