The following permit and license holders must file a report:
The reports must include alcoholic beverage sales to the following types of permit and license holders:
Reports must be filed even if no alcoholic beverage sales were made to retailers in Texas during the reporting period.
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.
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 eSystems to file.
Reports are due monthly on the 25th day of the month following the reporting month (for example, April 25 for March activity).
If a reporting entity fails to file a complete report by the due date, the entity may face:
Civil penalties that will be imposed are:
See Frequently Asked Questions for more information about penalties and incomplete reports.
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.