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TX HB3077

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


summary

Introduced
02/20/2025
In Committee
04/24/2025
Crossed Over
04/23/2025
Passed
Dead
06/02/2025

Introduced Session

89th Legislature Regular Session

Bill Summary

AN ACT relating to reports by certain persons involved in the manufacture and distribution of alcoholic beverages for purposes of sales and use taxes.

AI Summary

This bill amends Section 151.462(b) of the Texas Tax Code to modify reporting requirements for entities involved in the manufacture and distribution of alcoholic beverages, including brewers, brewpubs, wholesalers, distributors, and package store local distributors. Currently, these entities must submit a monthly report by the 25th day of each month detailing their sales to retailers. The key change in this bill is the removal of the requirement to include the universal product code (UPC) for alcoholic beverages in these reports, while maintaining other detailed reporting requirements such as the number of units sold, container size, brand name, beverage type, and net selling price. The bill specifies that these reporting requirements will take effect on September 1, 2025, and apply to each permit or license held by the reporting entities. The purpose appears to be to simplify the reporting process by eliminating the need to track and report UPC codes for alcoholic beverage sales.

Committee Categories

Budget and Finance

Sponsors (3)

Last Action

Senate Finance Committee Hearing (09:00:00 5/7/2025 E1.036 (Finance Room)) (on 05/07/2025)

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