Bill Text: TX HB4542 | 2019-2020 | 86th Legislature | Enrolled
Bill Title: Relating to reports by persons involved in the manufacture and distribution of alcoholic beverages for purposes of sales and use taxes.
Spectrum: Bipartisan Bill
Status: (Passed) 2019-06-14 - Effective on 9/1/19 [HB4542 Detail]
Download: Texas-2019-HB4542-Enrolled.html
H.B. No. 4542 |
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relating to reports by 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. Subchapter A, Chapter 111, Tax Code, is amended | ||
by adding Section 111.0023 to read as follows: | ||
Sec. 111.0023. Definition of Individual. For purposes of | ||
this title, "individual" means a natural person. The term does not | ||
include a partnership, limited liability partnership, corporation, | ||
banking corporation, savings and loan association, limited | ||
liability company, business trust, professional association, | ||
business association, joint venture, joint stock company, holding | ||
company, or other legal entity. | ||
SECTION 2. Section 111.006, Tax Code, is amended by | ||
amending Subsection (h) and adding Subsection (j) to read as | ||
follows: | ||
(h) The comptroller shall disclose information to a person | ||
regarding net sales by quantity, brand, and size that is submitted | ||
in a report required under Section 151.462 if: | ||
(1) the person requesting the information holds a | ||
permit or license under Chapter 19, 20, 21, 37, 64, 65, or 66, | ||
Alcoholic Beverage Code; [ |
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(2) the request relates only to information regarding | ||
the sale of a product distributed by the person making the request; | ||
and | ||
(3) the comptroller determines that the information | ||
reported under Section 151.462 or in accordance with rules adopted | ||
under Subsection (j) is sufficiently detailed to protect the | ||
confidentiality of sales information relating to products not | ||
distributed by the person requesting the information. | ||
(j) The comptroller may adopt rules to administer this | ||
section, including rules requiring a person requesting information | ||
under Subsection (h) to file reports on distributions of the | ||
person's products made to other persons. | ||
SECTION 3. Section 151.461, Tax Code, is amended by adding | ||
Subdivision (1-a) and amending Subdivision (5) to read as follows: | ||
(1-a) "Brewpub" means a brewpub for which a person | ||
holds a brewpub license under Chapter 74, Alcoholic Beverage Code. | ||
(5) "Retailer" means a person required to hold: | ||
(A) a wine and beer retailer's permit under | ||
Chapter 25, Alcoholic Beverage Code; | ||
(B) a wine and beer retailer's off-premise permit | ||
under Chapter 26, Alcoholic Beverage Code; | ||
(C) a temporary wine and beer retailer's permit | ||
or special three-day wine and beer permit under Chapter 27, | ||
Alcoholic Beverage Code; | ||
(D) a mixed beverage permit under Chapter 28, | ||
Alcoholic Beverage Code; | ||
(E) a daily temporary mixed beverage permit under | ||
Chapter 30, Alcoholic Beverage Code; | ||
(F) a private club registration permit under | ||
Chapter 32, Alcoholic Beverage Code; | ||
(G) a certificate issued to a fraternal or | ||
veterans organization under Section 32.11, Alcoholic Beverage | ||
Code; | ||
(H) a daily temporary private club permit under | ||
Subchapter B, Chapter 33, Alcoholic Beverage Code; | ||
(I) a temporary auction permit under Chapter 53, | ||
Alcoholic Beverage Code; | ||
(J) a retail dealer's on-premise license under | ||
Chapter 69, Alcoholic Beverage Code; | ||
(K) a temporary license under Chapter 72, | ||
Alcoholic Beverage Code; [ |
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(L) a retail dealer's off-premise license under | ||
Chapter 71, Alcoholic Beverage Code, except for a dealer who also | ||
holds a package store permit under Chapter 22, Alcoholic Beverage | ||
Code; or | ||
(M) a brewpub license under Chapter 74, Alcoholic | ||
Beverage Code. | ||
SECTION 4. Section 151.462, Tax Code, is amended to read as | ||
follows: | ||
Sec. 151.462. REPORTS BY BREWERS, MANUFACTURERS, BREWPUBS, | ||
WHOLESALERS, AND DISTRIBUTORS. (a) The comptroller shall require | ||
each brewer, manufacturer, brewpub, wholesaler, distributor, or | ||
package store local distributor to file with the comptroller a | ||
report each month of alcoholic beverage sales to retailers in this | ||
state. | ||
(b) Each brewer, manufacturer, 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, manufacturer'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, manufacturer, 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, | ||
manufacturer, 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; | ||
(E) the universal product code of the alcoholic | ||
beverage; and | ||
(F) the net selling price of the alcoholic | ||
beverage. | ||
(c) Except as provided by this subsection, the brewer, | ||
manufacturer, brewpub, wholesaler, distributor, or package store | ||
local distributor shall file the report with the comptroller | ||
electronically. The comptroller may establish procedures to | ||
temporarily postpone the electronic reporting requirement for a | ||
brewer, manufacturer, brewpub, wholesaler, distributor, or package | ||
store local distributor who demonstrates to the comptroller an | ||
inability to comply because undue hardship would result if it were | ||
required to file the return electronically. If the comptroller | ||
determines that another technological method of filing the report | ||
is more efficient than electronic filing, the comptroller may | ||
establish procedures requiring its use by brewers, manufacturers, | ||
brewpubs, wholesalers, distributors, and package store local | ||
distributors. | ||
SECTION 5. Subchapter I-1, Chapter 151, Tax Code, is | ||
amended by adding Section 151.4661 to read as follows: | ||
Sec. 151.4661. APPLICABILITY TO CERTAIN BREWPUBS. This | ||
subchapter applies only to a brewpub that engages in activities | ||
authorized by Section 74.08, Alcoholic Beverage Code. | ||
SECTION 6. Section 151.468(b), Tax Code, is amended to read | ||
as follows: | ||
(b) In addition to the penalties imposed under Subsection | ||
(a), a brewer, manufacturer, brewpub, wholesaler, distributor, or | ||
package store local distributor shall pay the state a civil penalty | ||
of not less than $25 or more than $2,000 for each day a violation | ||
continues if the brewer, manufacturer, brewpub, wholesaler, | ||
distributor, or package store local distributor: | ||
(1) violates this subchapter; or | ||
(2) violates a rule adopted to administer or enforce | ||
this subchapter. | ||
SECTION 7. Section 151.470, Tax Code, is amended to read as | ||
follows: | ||
Sec. 151.470. AUDIT; INSPECTION. The comptroller may | ||
audit, inspect, or otherwise verify a brewer's, manufacturer's, | ||
brewpub's, wholesaler's, distributor's, or package store local | ||
distributor's compliance with this subchapter. | ||
SECTION 8. This Act takes effect September 1, 2019. | ||
______________________________ | ______________________________ | |
President of the Senate | Speaker of the House | |
I certify that H.B. No. 4542 was passed by the House on May 7, | ||
2019, by the following vote: Yeas 141, Nays 5, 2 present, not | ||
voting; that the House refused to concur in Senate amendments to | ||
H.B. No. 4542 on May 23, 2019, and requested the appointment of a | ||
conference committee to consider the differences between the two | ||
houses; and that the House adopted the conference committee report | ||
on H.B. No. 4542 on May 26, 2019, by the following vote: Yeas 140, | ||
Nays 2, 1 present, not voting. | ||
______________________________ | ||
Chief Clerk of the House | ||
I certify that H.B. No. 4542 was passed by the Senate, with | ||
amendments, on May 21, 2019, by the following vote: Yeas 31, Nays | ||
0; at the request of the House, the Senate appointed a conference | ||
committee to consider the differences between the two houses; and | ||
that the Senate adopted the conference committee report on H.B. No. | ||
4542 on May 26, 2019, by the following vote: Yeas 31, Nays 0. | ||
______________________________ | ||
Secretary of the Senate | ||
APPROVED: __________________ | ||
Date | ||
__________________ | ||
Governor |