The report is due on the 25th of the month after the reporting month (for example, April 25 for March activity). If the 25th is a Saturday, Sunday or legal holiday, the next business day is the due date.
Alcohol reports must be filed electronically using the Comptroller's Retail Inventory Tracking System (RITS).
No. But there are substantial penalties for not filing by the due date, or for filing a report determined to be incomplete.
The report must include all sales from each outlet (permitted business location), and each outlet must be identified by a separate Texas Alcoholic Beverage Commission (TABC) permit or license number.
Additionally, the report must include:
A report is incomplete if the Comptroller finds, in an audit review or examination of any type, that the reporting entity failed to substantially comply with the requirements of the law.
Examples include, but are not limited to:
Two types of civil penalties will be imposed if a report is filed after the due date or is determined to be incomplete:
A reporting entity may also be subject to a criminal penalty for refusing to furnish a report.
Yes. If a civil penalty is imposed and remains unpaid, the Comptroller can:
Yes, information in these reports is confidential except for the limited disclosure provided in Tax Code Section 111.006, subsections (h) and (i). Those sections require the Comptroller to disclose information to certain persons regarding net sales by quantity, brand and size. The persons authorized to request this information must hold a specific permit or license type under the Alcoholic Beverage Code, and can only request information regarding the sale of a product they distribute.