taxes

Alcohol Reporting

Who must file this report?

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)
  • 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 retailers (BG, BQ and SB)
  • mixed beverage (MB, RM and TB)
  • private club (N, NB, NE and TN)
  • charitable auction (CA)
  • 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

Wholesalers and distributors of beer, wine and malt liquor and certain brewers and beer manufacturers, wineries and package stores holding local distributor’s permits must electronically file monthly information reports about their sales to retailers. The Comptroller’s office compares 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. The Comptroller then uses these data to support and enhance its sales tax and mixed beverage audit programs.

Penalties are imposed for late or incomplete reports.

How to File a Report

Permittees and license holders must first register by completing Form AP-229, Registration for Reporting Monthly Beverage Sales to Texas Retailers (PDF), before alcohol sales reports can be filed.

Once registered, permittees and license holders should use the Comptroller’s Retail Inventory Tracking System (RITS) to file. An Excel® Filing Template (CSV-Template (.xlsx)) and the RITS Visual Guide (PDF) are provided to assist users with the electronic filing requirements.

Due Date

Reports are due monthly on the 25th day of the month following the reporting month (for example, April 25 for March activity).

Penalties for Late or Incomplete Reports

If a reporting entity fails to file a complete report by the due date, the entity may face:

  • the suspension or cancellation of permits;
  • administrative action by the Texas Alcohol Beverage Commission (TABC); and
  • civil and criminal penalties.

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.

Alcohol Sales Disclosure Information

Persons 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. Information about net sales to a retailer by quantity, brand and size is reported to the Comptroller’s office, and the Comptroller must disclose this information to qualified requestors. However, the Comptroller, cannot disclose information it has received about products a requestor formerly distributed.

Additional Resources