On September 1, 2019, the Texas Alcoholic Beverage Commission will begin conducting audits of Out-of-State Winery Direct Shipper’s permit holders in order to ensure the proper shipment and payment of excise taxes for wine coming into Texas from other states.
Specifically, this auditing effort is necessary to confirm the permittee’s compliance with Alcoholic Beverage Code
Chapter 54
and TABC Administrative
Rule 41.56
.
TABC will typically conduct these audits at random. If your business has a record of violations or complaints filed against it, you have a higher chance of being chosen for an audit.
Holders of an Out-of-State Winery Direct Shipper’s permit should always be ready for a compliance audit. Permittees can prepare by making sure they:
- Comply with all qualification, prohibitions, shipping requirements, and taxes set out in Chapter 54 of the Alcoholic Beverage Code,
- Timely submit their monthly or quarterly Direct Shipper’s Report (Rule 41.56),
- Have proper invoices and shipping documentation for each sale and delivery of wine into Texas (Rule 41.56),
- Timely report and pay the correct excise taxes on wine shipped into Texas (Rule 41.56), and
- Use TABC licensed common carriers to make wine shipments.
If you have questions or need assistance, you may contact TABC in writing at P.O. Box 13127, Austin, TX 78711, by e-mail at
directshippers@tabc.texas.gov
, or Audit & Investigations at 512-206-3300.
