Mixed Beverage Tax

Texas – The Comptroller’s six-month grace period for filing alcoholic beverage sales reports by certain alcoholic beverage suppliers ends after the February 2012 report, due March 25. Penalties may be assessed on reports file late.

The 82nd Legislature passed House Bill 11 in 2011 requiring brewers, beer manufacturers, distributors, wholesalers, package stores holding local distributor’s permits and wineries to file a monthly report of their alcoholic beverage sales made to retailers. This date will be used to support and enhance its mixed beverage and sales tax audit programs by the Comptroller.

Alcoholic beverage reports are filed electronically and must include the number of units of alcohol sold, individual container size and pack for each unit, brand name, type of beverage, Universal Product Code and net selling price. For each permit or license held, a separate alcoholic beverage sales report must be filed. If a report does not include all the information required, penalties and other enforcement actions may be taken.

• $50 penalty for each report filed late
• $24 – $2,000 daily civil penalty

When filing an amended report, the entire report must be file, not a portion of it.