1. (a) This rule relates to Chapter 54 of the Alcoholic Beverage Code.
2. (b) Each holder of an out-of-state winery direct shipper's permit shall make reports (Direct Shipper's Report) to the commission on forms prescribed by the administrator.

3. (c) The report shall be made and filed by the permittee with the commission at its offices in Austin, Texas, on or before the 15th day of the month following the end of the reporting period for which the report is made and shall show:

   1. (1) the reporting period and year for which the report is made, the permit number and the name and address of the winery;
   2. (2) invoice date, invoice number, customer name, city, total wine gallons per invoice, and carrier making delivery for each sale and delivery.
4. (d) Holders of out-of-state winery direct shipper's permits must pay the excise tax on the total gallons of wine shipped into the state, not later than the 15th day of the month following the reporting period the wine was shipped into the state. Remittance of the tax due on wine, less 2.0% of the amount due when submitted within the required time, shall accompany the report hereinbefore provided and shall be made by check, United States money order, or other acceptable methods of payment payable to the Texas Alcoholic Beverage Commission.
5. (e) As long as an out-of-state winery direct shipper's permit remains active, the report required herein must be filed even though no sales or shipments have been made.
6. (f) Holders of out-of-state winery direct shipper's permits that shipped 4,000 gallons annually or more to consumers in Texas during the previous calendar year, must file a quarterly report. Quarterly Reporting Periods: January 1 through March 31, April 1 through June 30, July 1 through September 30, and October 1 through December 31.
7. (g) Holders of out-of-state winery direct shipper's permits that shipped less than 4,000 gallons annually to consumers in Texas during the previous calendar year, may file a yearly report. Yearly Reporting Period: January 1 through December 31.

Source Note:The provisions of this §41.56 adopted to be effective November 17, 2005, 30 TexReg 7469; amended to be effective February 20, 2008, 33 TexReg 1323; amended to be effective October 24, 2013, 38 TexReg 7303.