The bill, H.B. No. 3077, amends Section 151.462(b) of the Texas Tax Code, which pertains to the reporting requirements for brewers, brewpubs, wholesalers, distributors, and package store local distributors involved in the manufacture and distribution of alcoholic beverages for sales and use tax purposes. The amendment mandates that these entities file separate reports for each permit or license they hold by the 25th day of each month. The reports must include detailed information about sales to retailers, such as the names and addresses of both the seller and the retailer, taxpayer numbers, and alphanumeric permit or license numbers issued by the Texas Alcoholic Beverage Commission.

Notably, the bill introduces an insertion that requires the reporting of the type of beverage sold, while it deletes the requirement to include the universal product code of the alcoholic beverage and the net selling price of the alcoholic beverage in the reports. This change aims to streamline the reporting process while still ensuring that essential sales data is captured. The act is set to take effect on September 1, 2025.

Statutes affected:
Introduced: Tax Code 151.462 (Tax Code 151)
House Committee Report: Tax Code 151.462 (Tax Code 151)
Engrossed: Tax Code 151.462 (Tax Code 151)