bill dropping product codes from alcohol sales reports

The text as introduced · 322 words

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.