Who Must File
The following permit and license holders must file a report:
- wholesalers (W, X and LX);
- distributors (BB, BD and BC);
- wineries (G);
- package stores holding local distributor's permits (P W/LP); and
- brewers and beer manufacturers holding a self-distribution permit or license (B W/DA and BA W/DB).
The reports must include alcoholic beverage sales to the following types of permit and license holders:
- wine and beer retailer's (BG, BQ and SB);
- mixed beverage (MB, RM and TB);
- private club (N, NB, NE and TN);
- charitable auction (CA); and
- beer retail dealers (BE, BH and BF).
Reports must be filed even if no alcoholic beverage sales were made to retailers in Texas during the reporting period.
How These Reports Are Used
In 2007, the law required wholesalers and distributors of beer, wine and malt liquor to electronically file monthly information reports about their sales to retailers. The Comptroller compared these sales made to the retailer with the retailer's sales made to the consumer as part of the Comptroller’s sales tax audit program.
In 2011, the law was changed to expand these reporting requirements to certain brewers and beer manufacturers, wineries and package stores holding local distributor’s permits. The requirements apply to all alcoholic beverage sales to retailers in Texas. The Comptroller uses this data to support and enhance its sales tax and mixed beverage audit programs.
Penalties are imposed for late or incomplete reports as explained below.
How to File a Report
The law requires electronic reporting of alcohol sales information. Users must first register by completing a Registration for Reporting Monthly Beverage Sales to Texas Retailers (AP-229) before alcohol sales reports can be filed.
To facilitate this electronic filing requirement, the Comptroller’s office developed the Retail Inventory Tracking System (RITS). An Excel® Filing Template (CSV-Template (.xlsx)) and a RITS Visual Guide (PDF) are also provided to assist users with the electronic filing requirements. See “Filing” and “Frequently Asked Questions” in the left column of this page for links to all filing-related tools and resources, including data elements and descriptions.
Reports are due monthly on the 25th day of the month following the reporting month.
Penalties for Late or Incomplete Reports
If a reporting entity fails to file a complete report by the due date, the law provides for:
- the suspension or cancellation of permits;
- administrative action by the Texas Alcohol Beverage Commission (TABC); and
- civil and criminal penalties.
The current civil penalties that will be imposed are:
- late report - $50 late filing penalty; and
- late or incomplete report - $500 for the first day and $25 per day thereafter until a complete report is filed.
See Frequently Asked Questions for more information about penalties and incomplete reports.
Disclosure of Report Information
A person holding a wholesaler, distributor or nonresident seller's permit or license with the TABC may request from the Comptroller certain information about the products they distribute. The Comptroller must disclose to a qualified requestor information reported to this office about net sales to a retailer by quantity, brand and size. The Comptroller, however, cannot disclose information reported to this office about products formerly distributed by a requestor.