Wholesaler's Permit (W) and Private Carrier's Permit (O)

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Know Your Responsibilites for a

 

Wholesaler's Permit(W)

and

Private Carrier's Permit(O)

 

 

 

 

 

 

 

When you reach the end of the course you will need to print out a Certificate of Completion.

If you do not have access to a printer or cannot print the certificate, please contact your local TABC Office to schedule an appointment.

You will not be able to complete the Responsibility Course online.

To view this course correctly you will need to maximize your web browser.

When going through each of the screens, you will need to scroll down on some slides to view all the text.

Don't forget to deliver the printed certificate to your local TABC office and maintain a copy for your records

 

 

  

 

 

 

 

The Permit

 

Your permit must be displayed in a conspicuous place at all times. It expires two (2) years from the date it was issued and it is your responsibility to renew it prior to expiration. The expiration date is printed on the face of your license.

Prior to expiration, a courtesy renewal is mailed to your mailing address on file. The commission cannot guarantee that the renewal will be delivered by the post office. If you do not receive your renewal form, contact your local TABC office or you can obtain the form(s) from our website.

 

You now have the option to Renew Online!

 

There is a 30 day grace period to renew after expiration, however you may not resume selling alcoholic beverages until the renewal is filed and the appropriate fees and late fees are paid.

  • $100 late fee will be assessed for each permit including subordinates if renewed after the expiration date.

If you engage in activity during the grace period without the appropriate fees being paid, your license is subject to administrative action.

 

 

 

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The Permit continued

 

 

You cannot sell or transfer your license or let anyone else operate with it. If you anticipate any type of change not limited to; trade name, address, officer, stockholder or entity please contact your local TABC office for direction and procedures prior to beginning any change.

 

Failure to comply with the statutes governing such changes may result in a delay of business operation or administrative action against your permit.

 

 

 

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Purchasing

 

The holder of a Wholesalers Permit (W) is authorized to purchase,

Distilled Spirits (including miniatures) may only be purchased from the holders of a:

  • Distillers and Rectifiers Permit (D)
  • Non-Resident Sellers Permit (S)

Wine may only be purchased from holders of a:

  • Non-Resident Sellers Permit (S)
  • Winery Permit (G)
  • Wine Bottlers Permit (Z)
  • Wholesaler's Permit (W)
  • General Class B Wholesaler's Permit (X)
  • Local Class B Wholesaler's Permit (LX)

Ale and malt liquor may be purchased from a

  • Wholesaler (W)
  • General Class B Wholesaler (X)
  • Local Class B Wholesaler (LX)
  • Brewer (B)
  • Wine & Beer Retailer(BG) with a Brewpub (BP) that only sells Brewpub made products

 

 

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The Selling of Alcohol

The holder of a Wholesalers Permit (W) is authorized to sell distilled spirits, ale, and wine in sealed containers to the following retail permits:

Distilled Spirits (Including Miniatures)

  • Package Store Permit (P)

Wine

  • Package Store Permit (P)
  • Wine Only Package Store (Q)
  • Mixed Beverage Permit (MB)
  • Wine & Beer Retailers Permit (BG)
  • Wine & Beer Retailers Off-Premise Permit (BQ)

Ale

  • Package Store Permit (P)
  • Mixed Beverage Permit (MB)
  • Wine & Beer Retailers Permit (BG)
  • Wine & Beer Retailers Off-Premise Permit (BQ)
  • Private Club Permit (N)
  • Private Club Exemption Permit (NE)

 

 

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Miniatures

 

 

 

A wholesaler's permit (W) may import, sell, offer for sale, and possess for the purpose of resale distilled spirits, wine, and vinous liquors in containers of not less than one ounce nor more than two ounces.

 

 

NOTE: The holder of a wholesaler's permit (W) may sell liquor in such containers only to package store permittees.

 

 

 

 

 

 

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Hours of Sale and Delivery

 

 

 

A the holder of a wholesaler (W) may sell, offer for sale, or deliver distilled spirits, wine or ale to a retailer anytime on any day except:

 

  • Sunday
  • Christmas Day

 

 

 

 

 

 

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Employees

 

 

An Agent's Permit (A) is required to be held by an employee of a Wholesaler (W) to solicit and take direct orders from retailers for wine and distilled spirits (except Mixed Beverages for distilled spirits).

The Wholesaler's Agent's Permit (A) may:

  • Enter the licensed premises of a Mixed Beverage Permit (MB) or Private Club Registration Permit (N/NE/NB) to determine the brands offered for sale and suggest or promote the sale of other brands, but may NOT accept a direct order except for wine, ale or malt liquor
  • Be at a premise during a tasting and answer questions with a Texas Winery, Nonresident Seller, Nonresident Brewer, or a Texas Brewer.

 

 

NOTE: The Wholesaler's Agent may NOT participate in the opening or pouring of the product.

 

 

 

 

 

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Credit Law

Distilled Spirits and Wine are subject to Credit Law.

Ale purchased from a wholesaler that does not also hold a Distributor's License (BB/BC/BD) is subject to credit law.

  • If credit is extended, these alcoholic beverages, if purchased between the 1st and 15th of the month, must be paid for by the 25th of the month.
  • If they are purchased between the 16th and the last day of the month, they must be paid for by the 10th of the following month.
  • If not paid timely, the wholesaler is required by statute to report this non-payment to the TABC and your permit will be placed on the agency's internet based credit law delinquent list until the reporting wholesaler notifies the TABC that you have paid in full.

 

 

IMPORTANT: No wholesaler (including the reporting wholesaler) is permitted to sell to the retailer while on the credit law delinquent list. The wholesaler should check the delinquent list prior to making a sale to a retailer.

 

Sales to retailers on the delinquent list may result in an administrative action against the wholesaler.

 

 

  

 

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Credit Law - Example

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Invoices

 

 

 

Invoices for the purchase of all alcoholic beverages by the retailer must be maintained for a period of four (4) years from the date of delivery.

Invoices must be signed by the retailer upon delivery of the product.

 

These invoices are subject to inspection by authorized representatives of the Texas Alcoholic Beverage Commission, or any peace officer.

 

 

 

 

 

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Refunds, Credits or Exchanges

 

 

The holder of a wholesaler's permit (W) cannot refund or exchange products sold to a retailer, with the following exception:

Alcoholic beverages may be replaced with like product, provided following:

- Product was damaged upon or prior to delivery

- Product was unfit for consumption upon delivery

- Product is determined to be a consumer safety issue caused during the manufacturing process.

 

NOTE: Malt Beverages that have not passed their expiration date may be replaced with like product, as long as the amount does not exceed 25 cases of 24 12-ounce containers.

 

 

 

 

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Refunds, Credits or Exchanges continued

 

 

 

The holder of a wholesaler's permit (W) can only issue a refund or credit in the following circumstances:

  • The delivery was inconsistent with the order originally placed by the retailer
  • Refund or credit must be issued within 48 hours after delivery of product was made
  • Credit memo or exchange receipt must state the reason and date of the exchange.

 

 

 

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Inspections

 

 

 

 

 

 

Any authorized representative of the Texas Alcoholic Beverage Commission or any other peace officer has the right and authority to enter your premise and make an inspection of your entire premises for violation(s) of the Texas Alcoholic Beverage Code/Rules.

 

 

 

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Inducements and Retailer Independence

 

The holder of a Wholesaler's Permit (W) shall not engage in practices and patterns of conduct that place a retailer's independence at risk, or that constitutes an illegal inducement.

   

Examples of illegal inducements include, but are not limited to:

  • Purchasing or renting shelf, floor or warehouse space from or for a retailer
  • Requiring a retailer to purchase one product in order to be allowed to purchase another product at the same time
  • Providing or purchasing, in whole or in part, any type of advertising benefiting any specific retailer

 

  

 

 

 

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Inducements and Retailer Independence continued

 

 

Furnishing food and beverages, entertainment or recreation to retailers or their agents or employees except under the following conditions:

  • The value of food, beverages, entertainment and recreation shall not exceed $500.00 per person on any one occasion; and
  • Food, beverages, entertainment or recreation provided may only be consumed or enjoyed in the immediate presence of both the providing upper tier member and the receiving retail tier member; and
  • In the course of providing food, beverages, entertainment or recreation under this rule, upper tier members may only provide ground transportation.
  • Food, beverages, recreation and entertainment may also be provided during attendance at a convention, conference, or similar event so long as the primary purpose for the attendance of the retailer at such event is not to receive benefits under this rule.
  • Each upper tier member shall keep complete and accurate records of all expenses incurred for retailer entertainment for two years
  • Furnishing of service trailers with equipment to a retailer; or
  • Furnishing transportation or other things of value to organized groups of retailers.
  • Members of the manufacturing and distribution tiers may advertise in convention programs, sponsor functions or meetings and participated in meetings and conventions of trade associations of general membership

 

 

 

 

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Prohibited Dealings With Retailers

 

 

 

The holder of a wholesaler's permit (W) may not:

  • Own or have a direct or indirect interest in the business, premise, equipment, or fixtures of a retailer;
  • Furnish, give, or lend money, services, or a thing of value to a retailer;
  • Guarantee a financial obligation of a retailer;Make or offer to enter an agreement, condition, or system which will in effect amount to the shipment and delivery of alcoholic beverages on consignment;
  • Furnish, give, rent, lend, or sell to a retailer any equipment, fixtures, or supplies

 

 

 

 

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Prohibited Dealings with Retailers continued

 

 

The holder of a wholesaler's permit (W) may not:

  • Pay or make an allowance to a retailer for a special advertising or distribution service; Allow an excessive discount to a retailer
  • Offer a prize, premium, gift, or similar inducement to a retailer or to the agent, servant, or employee of a retailer
  • Advertising in conjunction with retail permits and from cooperatively paying for (directly or indirectly for any advertising or distribution of advertising with or for a retailer (with the exception of pre-announcing promotional activities conducted at a retailers premise)

EXECEPTION: Alcoholic beverages may be packaged in combination with other items if the package is designed to be delivered intact to the ultimate consumer and the additional items have no value or benefit to the retailer other than that of having the potential of attracting purchases and promoting sales.

 

 

 

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Allowable Dealings with Retailers

 

 

The holder of a wholesaler's permit (W) may

  • Pre-arrange and pre-announce a promotional activity only for distilled spirits and/or wine to be held on the licensed premise of a retailer. These arrangements may be made with the retailer.
  • Pre-announce a promotion involving distilled spirits and/or wine to a consumer, or pre-announce the purchase of wine or distilled spirits to a consumer at a retailers premise.
  • Meeting rooms may be furnished to retailers for the purpose of product promotions. However, you shall not furnish anything to the retailer except samples of the wholesaler's product or food provided as a courtesy accompaniment to such samples.
  • The wholesaler is authorized to service and repair items you furnish to the retailer.
  • Advertising specialties with the purpose of advertising or promoting a specific product may be furnished to retailers.
  • The total cost of all advertising specialties furnished to a retailer shall not exceed $101.00 per brand per calendar year.
  • Dollar limitations may not be pooled to provide a retailer with advertising specialties in excess of the maximum dollar amount (i.e. Six Brands @ maximum of $101 per brand totals $606).

 

 

 

 

 

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Allowable Dealings with Retailers continued

 

 

A sample of liquor may be given to the holder of a permit authorizing the sale of that category of alcoholic beverage at retail, if the retail permittee has not previously purchased that brand from the wholesaler.

 

The following quantities may be provided:

  1. One 750 milliliter of any brand of distilled spirits
  2. Not more than three liters of any brand of wine
  3. Not more than on six-pack of ale/malt liquor

 

IMPORTANT - SAMPLES MAY NOT BE GIVEN TO CUSTOMERS

 

 

 

 

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Allowable Dealings with Consumers - Employees

 

 

 

The holder of an Agent's Permit (A) may conduct the following activities on the Wholesaler's behalf:

  • Furnish gifts such as novelty items of limited value directly to consumers for the purpose of promoting a specific product or brand so long as the wholesale cost of each item does not exceed $1.00

Conduct "Bar Spending" – The holder of an Agent's Permit may purchase distilled spirits and wine for consumers provided:

  • Beverages are consumed on retail licensed premises in their presence
  • Purchases for consumers shall not be excessive

 

 

 

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Allowable Dealings with Unlicensed Persons


 

 

The holder of a Wholesaler's Permit (W) may as a social courtesy, provide liquor or things of value to unlicensed persons who are not employed or affiliated with the holder of a retail license or permit.

 

 

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Allowable Dealings with Civic, Religious and Charitable Organizations

 

 

The holder of an Wholesaler's Permit (W) may donate money, liquor, or other things of value to an unlicensed civic, religious, or charitable organization.

 

Donations of liquor may only be giving for consumption in wet areas.

 

NOTE: Excise Taxes are still payable on donations of product.

 

Advertising of events sponsored by organizations receiving donations shall include promotion of organization sponsor or cause in a manner at least equal to or greater than the advertising of the industry sponsor.

 

 

 

 

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Allowable Dealings with Civic, Religious and Charitable Organizations continued

 

 

If the civic, religious, or charitable organization gets a temporary permit/license from the TABC the following restrictions apply:

  • A "no strings attached" cash donation may be made to the organization.
  • The charitable, religious or civic organization would have free reign to determine how the cash donation would be spent.
  • There could be no written or unwritten agreement or understanding between the organization and the distributor/wholesaler/manufacturer regarding anything being received in exchange for the donation.
  • There could be no written or unwritten agreement or understanding between the organization and the distributor/wholesaler/manufacturer as to what products the charity would sell when a permit is obtained.
  • There could be no written or unwritten agreement or understanding regarding "sponsorship" rights, including signage or advertising.

 

 

 

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REPORTS

 

 

 

 

 

 

 

 

 

 

Excise Tax Reporting

 

Each holder of a Wholesaler's Permit (W) shall make a monthly report of all distilled spirits and wine received and disposed of to the commission on forms prescribed by the administrator:

  • Form C-210 – Distilled Spirits and Wine
  • Form C-233 – Malt Liquor and Ale

 

  • Reports shall be filed by the 15th day of each month for the preceding calendar month's activities.
  • Reports are required to be filed even if no business was conducted.
  • If the reports are filed and taxes paid on or before the 15th of the month following the calendar month for which the reports are filed, a 2% discount may be deducted from the gross taxes due.
  • Invoices and supporting documentation for receipts, exemptions, and sales reflecting dates, class of alcohol, packaging and prices must be maintained to support the reported gallonage.
  • Taxation is based on the gallonage depleted from the inventory on a monthly basis.
  • Prepare the report in duplicate, submit one with your taxes due to the state to the TABC Tax Division and retain one copy for your files with the supporting documentation.

 

NOTE: You must retain the copy of your report and documentation for a period of four years.

 

 

 

Excise Tax Rates

Tax rates for each class of alcoholic beverage are the following:

 

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Excise Tax Report C-210 (Page 1)

 

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Excise Tax Report C-210 (Page 1)

 

 

Reporting Period: Month and Year

Trade Name: Trade name of the wholesaler

Permit Number: W-XXXXXX

Address: Licensed Location's Address

City: Licensed Location's City

Zip Code: Licensed Location's Zip Code

Phone Number: Licensed Location's Phone Number

 

 

 

 

 

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Excise Tax Report C-210 (Page 1)

 

 

1. Inventory, Beginning of Month (From Line 4 on Prior Monthly Report)

2. Liquor Received (From Schedule A - Line 1, Page 2 of Monthly Report)

3. Total (Line 1 <Inventory, Beginning of Month> + Line 2 <Liquor Received>)

4. Inventory, End of Month (Wholesaler's inventory on hand at the end of month reported on)

5. Exemptions (From Schedules B, C, D, E – Line 2, Page 2 of Monthly Report)

6.Total (Line 4 <Inventory, End of Month> + Line 5 <Exemptions>)

7. Liquor Subject to Tax (Line 3 - Line 6)

8. Tax Rates (Effective Tax Rate)

9. Amount of Taxes (Line 7 <Liquor Subject to Tax> X Line 8 <Tax Rate>)

  

 

 

 

 

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Excise Tax Report C-210 (Page 1)

 

 

 

  • Gross Taxes Due: Add totals from Line 9 of the Report
  • Less 2%: 2% Discount is only applied if report and payment are submitted before the 15th of the month
  • Less Authorized Credit: Credits are based on previous month's overpayment of taxes or audit by TABC. A letter of credit authorization will be provided and must be attached to the report.
  • Taxes Due State = Gross Taxes Due – 2% Discount – Authorized Credit

 

 

 

 

 

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Excise Tax Report C-210 (Page 1)

 

 

 

Report must be signed by an officer or authorized representative of the Wholesaler

 

Check box if the Wholesaler DOES NOT CARRY Malt Liquor. If the Wholesaler also carries Malt Liquor, Form C-233 must be filed.

 

 

 

 

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 Excise Tax Report C-210 (Page 2)

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Excise Tax Report C-210 (Page 2)

 

 

 

 

Schedule A – Malt Liquor Received

  • This schedule should reflect each receipt as to invoice date, invoice number, supplier's trade name and address, total cases, total gallons per class, carrier making delivery and freight bill number.
  • Do not submit invoices for the above items with your report. A copy of each invoice and supporting carrier information must be retained in your files to be verified by TABC Auditors.
  • If necessary, include supplemental schedules.

 

 

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Excise Tax Report C-210 (Page 2)

 

Schedule A – Liquor Received continued

 

Entries must reflect the exact amounts of merchandise invoiced.

 

If more/less merchandise is received than is indicated by an invoice, the invoice amount should be reported on one line and the difference should be entered on the following line with an explanation.

 

The following merchandise must be entered as receipts:

  • Merchandise received from Texas Brewers
  • Merchandise received from Nonresident Brewers
  • Merchandise received from Texas Wholesalers
  • Purchases of confiscated merchandise from the TABC
  • Merchandise received as samples

 

 

 

Excise Tax Report C-210 (Page 2)

 

 

 

Malt Liquor Disposed Of: This area reflects monthly totals for Schedules B, C, D and E. Supplemental schedules should be used if more than one entry is needed.

 

Schedule B – Sales to Texas Wholesalers

Schedule C – Sales to Military Institutions

Schedule D – Exports Out-Of-State

Schedule E – Carrier Claims and Destructions

 

 

 

 

 

 

 

 

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Excise Tax Report C-210 (Page 2)

 

 

Schedule B – Sales to Texas Wholesalers

 

This schedule is used to obtain tax exemptions for sales to other Texas Wholesalers.

 

Exemptions will be allowed under this item for credit invoices issued by another Wholesaler to cover short shipments or errors in billing that affect gallonage.

 

Credits should not be claimed until a credit invoice covering the correction is received.

 

A legible copy of each invoice must be submitted with your report to substantiate each entry under this item

 

 

 

Excise Tax Report C-210 (Page 2)

 

 

Schedule C – Sales to Military Installations

 

This schedule is used to obtain tax exemptions for sales to any installation of the national military establishment under federal jurisdiction.

Do not submit invoices for this schedule. A copy of each invoice must be retained in your files to be verified by the TABC Auditors.

 

Schedule D – Exports Out-of-State

This schedule is used to obtain tax exemptions for merchandise shipped out of this state or sold to ships for ship supplies.

Exemptions are allowed on this schedule for credit invoices received for short shipments from Nonresident Sellers.

Do not submit invoices for this schedule. A copy of each invoice must be retained in your files to be verified by the TABC Auditors.

 

 

 

 

 

Excise Tax Report C-210 (Page 2)

 

Schedule E – Carrier Claims, Destructions, and Other Allowable Exemptions

 

Carrier Claims

  • This schedule is used to obtain tax exemptions for merchandise that was damaged upon arrival at its destination.
  • The invoice (total gallons) for this merchandise must be claimed on Schedule A.
  • The total gallons of merchandise damaged by class are entered on this schedule along with the invoice date, invoice number, and Carrier's Trade Name.
  • Invoices and carrier claims must be submitted to substantiate each entry under this item.

Destructions

  • Exemptions are allowed on this schedule for approved destructions of wine and distilled spirits.
  • Each entry should reflect the destruction date, total cases, and total gallons per class.
  • A copy of each approved Application Destruction of Alcoholic Beverages must be submitted to substantiate each claim

 

 

 

 

 

Excise Tax Report C-210 (Page 2)

 

 

Schedule E – Carrier Claims, Destructions, and Other Allowable Exemptions

 

Other Allowable Exemptions

  • Exemptions will be allowed under this item for wine sold to religious organizations for sacramental purposes.
  • Invoices and statements obtained by the authorized head of the religious organization stating the wine is for sacramental purposes should be retained in your files to be verified by TABC Auditors.

 

 

 

 

 

 

 

Excise Tax Report C-233 (Page 1)

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Excise Tax Report C-233 (Page 1)

 

 

Reporting Period: Month and Year

Trade Name: Trade name of the Wholesaler

Permit Number: W-XXXXXX

Address: Licensed Location's Address

City: Licensed Location's City

Zip Code: Licensed Location's Zip Code

Phone Number: Licensed Location's Phone Number

 

 

 

 

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Excise Tax Report C-233 (Page 1)

 

 

  • Inventory, Beginning of Month (From Line 4 on Prior Monthly Report)
  • Liquor Received (From Schedule A - Line 1, Page 2 of Monthly Report)
  • Total (Line 1 <Inventory, Beginning of Month> + Line 2 <Liquor Received>)Inventory, End of Month (Wholesaler's inventory on hand at the end of month reported on)
  • Exemptions (Total from Schedules B, C, D, E – Line 2, Page 2 of Monthly Report)

Total (Line 4 <Inventory, End of Month> + Line 5 <Exemptions>)Malt Liquor Subject to Tax (Line 3 - Line 6)Tax Rates (Effective Tax Rate)

 

 

 

 

 

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Excise Tax Report C-233 (Page 1)

 

 

 

Gross Taxes Due: (Line 7 <Malt Liquor Subject to Tax> X Line 8 <Tax Rate>)

Less 2%: 2% Discount is only applied if report and payment are submitted before the 15th of the month

Less Authorized Credit: Credits are based on previous month's overpayment of taxes or audit by TABC. A letter of credit authorization will be provided and must be attached to the report.

Taxes Due State = Gross Taxes Due – 2% Discount – Authorized Credit

 

 

 

 

 

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Excise Tax Report C-233 (Page 1)

 

 

 

 

Report must be signed by an officer or authorized representative of the Wholesaler

 

Check box if the Wholesaler DOES NOT CARRY Distilled Spirits and Wine.

If the Wholesaler also carries Distilled Spirits and Wine, Form C-210 must be filed

 

 

 

 

 

 

 

 

 

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Excise Tax Report C-233 (Page 2)

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Excise Tax Report C-233 (Page 2)

 

 

 

 

 

Schedule A – Liquor Received

This schedule should reflect each receipt as to invoice date, invoice number, supplier's trade name and address, total cases, total gallons per class, carrier making delivery and freight bill number.

 

A legible copy of each invoice must be submitted with your report to substantiate each entry on this schedule

 

 

 

C-233_p.2_1.png

 

 

 

 

Excise Tax Report C-233 (Page 2)

 

 

Schedule A – Liquor Received

 

Entries must reflect the exact amounts of merchandise invoiced.

If more/less merchandise is received than is indicated by an invoice, the invoice amount should be reported on one line and the difference should be entered on the following line with an explanation.

 

The following merchandise must be entered as receipts:

  • Merchandise received from Nonresident Sellers
  • Merchandise received from Texas Wineries
  • Merchandise received from Texas Wholesalers
  • Purchases of confiscated merchandise from the TABC
  • Merchandise received as samples

 

 

 

 

 

Excise Tax Reports C-233 (Page 2)

 

 

Liquor Disposed Of:

This area reflects monthly totals for Schedules B, C, D and E. Supplemental schedules should be used if more than one entry is needed.

 

Schedule B – Sales to Texas Wholesalers

Schedule C – Sales to Military Institutions

Schedule D – Exports Out-Of-State

Schedule E – Carrier Claims and Destructions

 

 

 

 

 

 

 

 

C-233_p.2_2.png

 

 

 

 

Excise Tax Report C-233 (Page 2)

 

 

Schedule B – Sales to Texas Wholesalers

 

This schedule is used to obtain tax exemptions for sales to other Texas Wholesalers.

 

Exemptions will be allowed under this item for credit invoices issued by another Wholesaler to cover short shipments or errors in billing that affect gallonage.

 

Credits should not be claimed until a credit invoice covering the correction is received.

 

A legible copy of each invoice must be submitted with your report to substantiate each entry under this item.

 

 

 

 

Excise Tax Report C-233 (Page 2)

 

Schedule C – Sales to Military Installations

This schedule is used to obtain tax exemptions for sales to any installation of the national military establishment under federal jurisdiction.

Do not submit invoices for this schedule. A copy of each invoice must be retained in your files to be verified by the TABC Auditors.

 

Schedule D – Exports Out-of-State

This schedule is used to obtain tax exemptions for merchandise shipped out of this state or sold to ships for ship supplies.

Exemptions are allowed on this schedule for credit invoices received for short shipments from Nonresident Sellers.

Do not submit invoices for this schedule. A copy of each invoice must be retained in your files to be verified by the TABC Auditors.

 

 

 

 

Excise Tax Report C-233 (Page 2)

 

 

Schedule E – Carrier Claims, Destructions, and Other Allowable Exemptions

 

Carrier Claims

This schedule is used to obtain tax exemptions for merchandise that was damaged upon arrival at its destination.

The invoice (total gallons) for this merchandise must be claimed on Schedule A.

The total gallons of merchandise damaged by class are entered on this schedule along with the invoice date, invoice number, and Carrier's Trade Name.

Invoices and carrier claims must be submitted to substantiate each entry under this item.

Destructions

Exemptions are allowed on this schedule for approved destructions of wine and distilled spirits.

Each entry should reflect the destruction date, total cases, and total gallons per class.

A copy of each approved Application Destruction of Alcoholic Beverages must be submitted to substantiate each claim.

 

 

 

Excise Tax Report C-233 (Page 3)

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Excise Tax Report C-233 (Page 3)

 

 

 

Summary of Brands and Package Sizes Subject to Tax

 

This summary is a separate report listing each brand, package size, and total cases sold to retailers in the state during the months for which the report is made.

 

 

 

 

 

 

 

Malt Beverages for Export

 

 

Ale or Malt Liquor for export means, ale or malt liquor a wholesaler holds for export to another state in which the wholesaler has been assigned a territory for the distribution and sale of the ale or malt liquor.

The term includes ale and malt liquor that is illegal to sell in this state because of alcohol content, containers, packages, or labels

 

The holder of a wholesaler's permit who receives ale or malt liquor for export from the holder of a brewer's or nonresident brewer's permit may:

  • Store the ale or malt liquor for export at the wholesaler's premises;
  • Transport the ale or malt liquor for export outside the stat in the wholesaler's own vehicles; or
  • Deliver the ale or malt liquor for export to a common carrier for export and delivery outside the state.

 

 

 

 

 

Malt Beverages for Export - Application Form C-239

 

 

 

The application form must be prepared in duplicate.

 

  • Mail the original to the TABC Tax Division. Retained the copy for your files for verification during a TABC Excise Tax Audit.
  • A separate attachment must include an assignment of territory for the distribution and sale of the malt beverages from the manufacturer of the brands listed on the application.
  • Each transaction relating to malt beverages for export shall be reported separately on the monthly Wholesalers Ale & Malt Liquor Report.

 

 

 

 

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PRIVATE CARRIER'S PERMIT

(O)

 

 

 

 

 

 

 

 

 

Private Carrier's Permit (O)

 

 

The Private Carrier's Permit (O) is a subordinate to your primary permit and will be printed on the face of the Wholesaler's Permit (W).

The holder of a Private Carrier's Permit (O) may

  • transport liquor from the place of purchase to the wholesaler's place of business and from the place of sale or distribution to the purchaser in a vehicle owned or leased in good faith by the holder or in a vehicle owned or leased by the holder of an agents permit if the transportation is for a lawful purpose.
  • Each vehicle covered by the private carrier permit shall have painted or printed or attached in a conspicuous place on such vehicle the TABC Private Carrier's Permit No. in lettering not less than 1 ½ inches in height. Such letters shall never be covered from public view when the vehicle is being used in the alcohol beverage business.

You may not transport liquor in any vehicles that are not fully described in your application for a private carriers permit.

IMPORTANT: The holder of a private carrier permit may transport liquor from one wet area to another wet area across a dry area if that course of transportation is necessary or convenient.

 

 

 

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BRANDED VEHICLES

 

You may transport alcoholic beverages in vehicles branded with the following:

  • Brand names or insignia of alcoholic beverages sold or represented
  • Firm name and address of the owner of the vehicle
  • Such slogans as have been approved by the Executive Director

 

Nothing shall preclude an upper tier member from using a branded delivery vehicle, which displays advertisement of distilled spirits, to deliver ale or wine in an area whereby the sale of distilled spirits is prohibited.

 

IMPORTANT: Branded vehicles, owned/operated by upper tier members, parked at a retail account for an extended period of time may violate statutory provisions prohibiting upper tier members from providing something of benefit to a retailer.

 

 

 

 

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Local Fees and Taxes

 

 

The governing body of an incorporated city or town may levy and collect a fee not to exceed one-half of the state fee for each license issued for premises located within the city or town. The commissioners court of a county may levy and collect a fee equal to one-half the state fee for each license issued for premises located within the county.

Those authorities may not levy or collect any other fee or tax from the licensee except general ad valorem taxes, the hotel occupancy tax levied under Chapter 351, Tax Code, and the local sales and use tax levied under Chapter 321, Tax Code. The commission or administrator may cancel a license if it finds the licensee has not paid a fee levied under this section.

 

 

 

 

 

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Cancel or Deny Permit

 

 

 

The commission or administrator may cancel or deny a permit for the sale or service of alcoholic beverages, if it finds that the permit holder or applicant has not paid delinquent ad valorem taxes due on that permitted premises or due from a business operated on that premises to any taxing authority in the county of the premises.

A permit holder or applicant is presumed delinquent in the payment of taxes due if the license holder or applicant:

  •  is placed on a delinquent tax roll prepared under Section 33.03, Tax Code;
  • has received a notice of delinquency under Section 33.04, Tax Code; and
  • has not made payment required under Section 42.08, Tax Code.

 

 

 

 

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Congratulations!!

 

NOTE: By printing and signing this certificate you are acknowledging that you have completed the Responsibilities Course for a Wholesaler's Permit (W) and Private Carrier's Permit (O)

 

This course is only one part of your original application process and a copy of the printed certificate must be delivered to your local TABC office.

 

 

 

 

 

 

If you have questions concerning your responsibilities for holding this permit, contact your local TABC office to schedule an appointment. Don't forget to deliver the printed certificate to your local TABC office and maintain a copy for your records.

 

 

 

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