16 Tex. Admin. Code § 41.32 - Out-of-State Winery Direct Shipper's Permits
(a) This rule relates to Chapter 54 of the
Alcoholic Beverage Code.
(b) Each
holder of an out-of-state winery direct shipper's permit shall make reports
(Direct Shipper's Report) to the commission on forms prescribed by the
executive director or executive director's designee.
(c) The report shall be made and filed by the
permittee with the commission at its offices in Austin, Texas, on or before the
15th day of the month following the end of the reporting period for which the
report is made and shall show:
(1) the
reporting period and year for which the report is made, the permit number and
the name and address of the winery; and
(2) the ship date, invoice date, invoice
number, customer name, city, total wine gallons per invoice, and carrier name
and tracking number for each sale and delivery.
(d) The permittee shall attach to the Direct
Shipper's Report either:
(1) complete,
unredacted copies of invoices showing:
(A)
the names and addresses of the individuals to whom the alcoholic beverages were
shipped;
(B) the brand name
shipped, the container size and the quantities of each brand name;
(C) the prices charged for each brand
name;
(D) the licensed common
carrier used to deliver the alcoholic beverages; and
(E) the licensed common carrier tracking
number used to identify each shipment; or
(2) a complete, unredacted list containing
the information described in paragraph (1) of this subsection.
(e) Holders of out-of-state winery
direct shipper's permits must pay the excise tax on the total gallons of wine
shipped into the state, not later than the 15th day of the month following the
reporting period the wine was shipped into the state. Remittance of the tax due
on wine, less 2.0% of the amount due when submitted within the required time,
shall accompany the Direct Shipper's Report and shall be made by check, United
States money order, or other acceptable methods of payment payable to the Texas
Alcoholic Beverage Commission.
(f)
As long as an out-of-state winery direct shipper's permit remains active, the
reports required herein must be filed even though no sales or shipments have
been made.
(g) Holders of
out-of-state winery direct shipper's permits that shipped 5,000 gallons
annually or more to consumers in Texas during the previous calendar year, must
file a monthly report.
(h) Holders
of out-of-state winery direct shipper's permits that shipped less than 5,000
gallons annually to consumers in Texas during the previous calendar year, must
file a quarterly report. Quarterly Reporting Periods: January 1 through March
31, April 1 through June 30, July 1 through September 30, and October 1 through
December 31.
(i) Holders of
out-of-state winery direct shipper's permits must:
(1) require adult signature upon delivery of
alcoholic beverages and notify the carrier that the shipment contains alcoholic
beverages;
(2) ensure that any
third party it uses for order fulfillment identifies and marks the packages to
be shipped as containing alcohol and obtains an adult signature upon delivery
of the alcoholic beverage product;
(3) maintain tracking status documentation
for each shipment to a Texas consumer, which must include delivery confirmation
and undeliverable shipments; and
(4) provide records relating to alcohol
shipments to Texas consumers made by a third party on behalf of the permit
holder.
(j) Failure to
comply with the requirements of this section or accurately maintain required
records may result in cancellation or suspension of the direct shipper's
permit.
(k) Holders of out-of-state
winery direct shipper's permits that contract with a third party to provide
packaging services and/or recordkeeping services, such as filing state tax
reports, shall ensure all service records and tax reports subject to the
third-party contract are available upon commission request.
Notes
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