The bill, H.B. No. 3077, amends Section 151.462(b) of the Texas Tax Code to update the reporting requirements for brewers, brewpubs, wholesalers, distributors, and package store local distributors involved in the manufacture and distribution of alcoholic beverages. The new legal language specifies that these entities must file a separate report for each permit or license held by the 25th day of each month, detailing sales made to retailers in the preceding calendar month. The report must include information such as the names, addresses, taxpayer numbers, and permit numbers of both the seller and the retailer, as well as detailed sales data including the number of units sold, container sizes, brand names, and types of beverages.

Notably, the bill removes the requirement to include the universal product code of the alcoholic beverage and the net selling price in the sales report. This change aims to streamline the reporting process while still ensuring that essential sales information is captured for tax purposes. The act is set to take effect on September 1, 2025.

Statutes affected:
Introduced: Tax Code 151.462 (Tax Code 151)