SECTION 41.26. Nonresident Seller's Report

(a) Each holder of a nonresident seller's permit shall make a monthly report to the commission on forms prescribed or approved by the executive director or the executive director's designee.

(b) The report shall be electronically submitted or, if mailed, postmarked on or before the 15th day of the month following the calendar month for which the report is made.

(c) Upon request by an authorized representative of the commission, invoices shall be submitted to support each entry in the report. A legible copy of each invoice must show the:

(1) invoice number and invoice date;

(2) trade name, permit number, and address of the seller;

(3) trade name, permit number, and shipping address of the purchaser;

(4) brand name, type, number and size of containers, total cases, unit or line item extension price, and total sales price;

(5) origin of shipment and shipping date; and

(6) total by taxable class gallons of each class of liquor.

(d) As long as a nonresident seller's permit remains active, the monthly report required by this section must be filed each month even if no sales or shipments have been made.

Source Note: The provisions of this §41.26 adopted to be effective June 6, 2022, 47 TexReg 3247