Relating to reports by certain persons involved in the manufacture and distribution of alcoholic beverages for purposes of sales and use taxes.

HB 3077 requires alcohol manufacturers, distributors, and retailers in Texas to submit detailed monthly sales reports to the state for tax purposes. Specifically, brewers, brewpubs, wholesalers, distributors, and package store local distributors must file separate reports by the 25th of each month, listing every sale to each retail location. The reports must include product details (brand, type, container size), quantities, and prices for each alcoholic beverage sold to specific retailers. This bill directly affects businesses holding alcohol permits or licenses under Texas law and updates reporting requirements for sales and use tax compliance. The changes take effect September 1, 2025.