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 a monthly report (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 calendar month for which the report is made and shall show:

   1. (1) the month 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, carrier making delivery, and freight bill number 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 month 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 monthly report hereinbefore provided and shall be made by check, United States money order, or other acceptable methods of payment payable to the State Comptroller of Texas.
5. (e) As long as an out-of-state winery direct shipper's permit remains active, the monthly report required herein must be filed each month even though no sales or shipments have been made.

Source Note:The provisions of this §41.56 adopted to be effective November 17, 2005, 30 TexReg 7469.