Texas Winery Compliance & Reporting Guide: TABC, Taxes, Records & Shipping (2026)

Texas winery reporting at a glance

The first two state reports are separate. Filing the TABC excise return by the 15th does not replace the Texas Comptroller's monthly alcoholic beverage sales report due on the 25th. General sales and use tax is a third workflow. Sources: TABC Alcohol Excise Taxes and Texas Comptroller Alcohol Reporting.

Who this Texas winery compliance guide covers

This guide is written for a winery with a physical Texas location operating under a Winery Permit (G). TABC describes the G permit as the Texas manufacturing permit for wine, with additional privileges that can include storage, transportation, self-distribution, consumer sales, deliveries and approved wine-festival activity. Sources: TABC License and Permit Types and Texas Alcoholic Beverage Code Chapter 16.

Out-of-state wineries are different. A winery outside Texas that only ships wine to Texas consumers generally looks to the Out-of-State Winery Direct Shipper's Permit (DS), which has its own reporting frequency and rules. See TABC's Wine Shipping guidance rather than applying the G-permit filing schedule in this guide to a DS permit.

Winery Permit (G): the Texas licensing foundation

Texas law requires the federal wine permit referenced in Alcoholic Beverage Code Section 16.04 before TABC grants a Winery Permit. TTB likewise requires the applicable federal winery qualification to be approved before regulated wine operations begin. Sources: Texas Alcoholic Beverage Code Chapter 16 and TTB Federal Application Process for the Wine Industry.

TABC currently lists the two-year Winery Permit (G) fee at $3,000. Applications are available through the Alcohol Industry Management System (AIMS), and TABC's current licensing page says a complete new-license application can take roughly 30 to 35 days to issue, although actual timing can vary. Local city or county fees may also apply. Sources: TABC License and Permit Fees, TABC New Licenses and Permits and 16 TAC Section 33.23 in the TABC Administrative Rules.

Renewal

TABC permits generally expire two years after issue. A renewal can be submitted through AIMS up to 30 days before expiration. TABC also accepts a renewal up to 30 days after expiration with a late fee, but the business must stop licensed activity after expiration unless a renewal application with the required fees is pending. Source: TABC License and Permit Renewals.

Dry-area edge case

Texas can issue a Winery Permit for premises in an area where wine sales were not authorized by local option election, but Section 16.011 restricts wine sold or dispensed under that exception. The wine must be bottled in Texas and contain at least 75% by volume fermented juice of grapes or other fruit grown in Texas, unless the Texas commissioner of agriculture has established a lower percentage. Confirm the local-option status and current agricultural threshold before relying on this exception. Sources: Alcoholic Beverage Code Section 16.011 and TABC Required Certifications Form L-CERT.

How to file the monthly TABC Winery Permit (G) excise report

A G permit holder must submit the winery excise report every month, on or before the 15th, for the preceding month's activity. TABC requires a report even when the active permit had no business activity during the period. Sources: TABC Alcohol Excise Taxes, TABC Excise Tax FAQs and 16 TAC Section 41.31 in the TABC Administrative Rules.

What the G report contains

TABC's current Winery Permit (G) online-filing guide identifies three schedules:

• Schedule 1: manufacturing and direct sales. Report wine manufactured for the month in gallons, with direct sales broken out where applicable. TABC's current guide treats bottling, canning or kegging as the reported manufacturing event for this schedule.
• Schedule 2: incoming alcohol and exemptions. This includes product received and applicable exempt movements or uses, such as out-of-state exports or laboratory use when the exemption conditions are met.
• Schedule 3: bulk wine received. Report bulk wine receipts as instructed by AIMS.

Primary source: TABC, Submit an Excise Tax Report by Online Filing: Winery Permit (G), current guide published in TABC's 2025-01 document set and rechecked August 5, 2026.

Step-by-step AIMS filing workflow

1. Open TABC AIMS using Google Chrome or Microsoft Edge and sign in.
2. Select the business entity that holds the Winery Permit (G).
3. Choose File excise tax from the entity dashboard.
4. Select the G permit for the report.
5. Choose Online filing for manual entry or the File upload workflow if you are using TABC's CSV templates for higher-volume data.
6. Select the reporting period, normally the immediately preceding month.
7. If this is the first AIMS excise report for the permit, enter opening inventory as instructed. TABC says subsequent reports carry the inventory process forward.
8. Complete Schedule 1, Schedule 2 and Schedule 3 with the applicable gallonage and transaction details.
9. Review the report, submit it, and complete any tax payment due through an accepted TABC payment method.
10. Save the submission confirmation and the final report with the supporting records for that period.

TABC also maintains the paper Winery and Wine Bottler Report, Form C-215. TABC says mailed reports take longer to process, so AIMS is the operational default unless there is a reason to file on paper. Sources: TABC Excise Tax Forms and TABC Alcohol Excise Taxes.

Current Texas wine excise tax rates

The tax is generally tied to the first taxable sale in Texas, and exemptions depend on the transaction. TABC says a timely excise filing and payment can qualify for a 2% discount; a report submitted after the 15th is late and is not eligible for that discount. Sources: TABC Alcohol Excise Taxes, TABC Excise Tax FAQs and Texas Alcoholic Beverage Code Chapter 201.

Corrections

If a submitted excise report is wrong, TABC allows amendments in AIMS. When more than one report needs correction, TABC instructs filers to start with the earliest report. Amendments go to TABC staff for review, and AIMS will notify the business if additional payment or other action is required. Source: TABC Alcohol Excise Tax FAQs.

Do not miss the separate Texas Comptroller monthly beverage-sales report

The Texas Comptroller requires wineries holding a G permit to file a separate monthly information report covering alcoholic beverage sales to specified Texas retailers. This is an audit-matching report, not the TABC excise return.

• Frequency: monthly.
• Due date: the 25th day of the month following the reporting month.
• Zero activity: the Comptroller says the report is required even if no alcoholic beverage sales were made to Texas retailers during the period.
• Before first filing: register with Form AP-229, Registration for Reporting Monthly Beverage Sales to Texas Retailers.
• Submission: file electronically through the Comptroller's eSystems workflow.

Primary source: Texas Comptroller, Alcohol Reporting.

Texas sales and use tax for winery retail sales

Texas imposes a 6.25% state sales and use tax on most retail sales of tangible personal property, and local jurisdictions may add up to 2%, producing a maximum combined rate of 8.25%. The correct local tax depends on the transaction and location, so use the Comptroller's current sourcing guidance and rate tools rather than hard-coding one Texas-wide combined rate. Sources: Texas Comptroller, Sales and Use Tax and Local Sales and Use Tax Collection: A Guide for Sellers.

After a sales tax permit is approved, the Comptroller assigns a filing frequency. Monthly filers report on the 20th of the following month; quarterly filers report April 20, July 20, October 20 and January 20; yearly filers report the prior year by January 20. When a due date falls on a Saturday, Sunday or legal holiday, the next working day is the due date. Source: Texas Comptroller, Sales and Use Tax due dates.

Annual TABC compliance report: the winery self-inspection

TABC's compliance report is an annual self-inspection completed through AIMS. Winery Permit (G) is one of the permit types subject to this requirement once the location is old enough to enter that year's reporting cohort. TABC's current annual window is January 1 through June 30. Source: TABC Compliance Reports.

2026 applicability

• G permits originally issued in 2024 or earlier: a 2026 compliance report was required by June 30, 2026.
• G permits originally issued in 2025 or 2026: no 2026 compliance report was due.

How the current AIMS self-inspection works

1. Use an Android or Apple mobile device with Chrome or Edge.
2. Sign in to AIMS and select the business entity.
3. Open the Compliance Reporting tile and select the reporting year.
4. Answer the operations questions. TABC says this portion may be completed on or away from the premises.
5. When prompted for photos, be physically present at the licensed premises and take the requested images in real time. TABC says AIMS will not accept previously taken photos for this step.
6. Complete and submit the report within the annual reporting period.

TABC states that a late or missing compliance report can prompt an agency visit or administrative warning and can expose the license to suspension or cancellation. If the 2026 report was required and missed, use TABC's compliance-report contact path now. Sources: TABC Compliance Reports and TABC Compliance Reporting FAQs.

Texas product registration and wine labels

TABC requires each alcoholic beverage product subject to its registration rules to be registered before it is shipped in or into Texas. Winery Permit (G) holders are expressly included among the businesses that must register products. TABC currently charges a $25 processing fee per application. Source: TABC Product Registration FAQs.

• For wine over 7% ABV that is eligible for a federal Certificate of Label Approval (COLA), TABC instructs applicants to submit one TTB COLA per registration application.
• For wine under 7% ABV, TTB does not issue a COLA. TABC instead requires the label and, when applicable, federal formulation documentation described in its current product-registration instructions.
• A TABC registration covers a range of container sizes, although later label changes can still trigger new federal and state requirements.

Texas winery production records and record retention

Under 16 TAC Section 41.38, a Winery Permit (G) holder must maintain production records that show the winery's operations, including dates, opening inventory in bulk gallons, receipts, bulk gallons used in production, closing inventory, units and container types produced, total gallons produced and total taxable gallons by class. Required production entries must be made no later than three days after the wine is received or produced. Source: 16 TAC Section 41.38 in the TABC Administrative Rules.

A verified TABC retention conflict

Because the controlling rules establish a two-year minimum but the agency's live filing page directs four years, this guide does not pretend the discrepancy is resolved. Practical compliance policy: retain the Texas excise reports and supporting records for at least four years unless TABC gives your winery different written direction. That conservative policy also exceeds the general federal TTB wine-record minimum of three years under 27 CFR 24.300(d), although TTB can require up to three additional years in specified circumstances. Sources: TABC Rules 41.4 and 41.11, TABC Alcohol Excise Taxes, TABC Excise Tax FAQs and TTB Wine FAQs.

Texas winery direct sales, delivery and shipping rules

A Winery Permit (G) may sell wine to ultimate consumers for off-premises consumption in unbroken packages, subject to an aggregate limit of 35,000 gallons annually. Sources: Texas Alcoholic Beverage Code Section 16.01 and TABC Alcohol Delivery and Pickup.

When the winery ships wine to a Texas consumer

• Shipment to consumers, including consumers in dry areas, is allowed under Section 16.09.
• The shipment must be transported by a business holding a TABC Carrier's Permit (C).
• The package must clearly show that it contains wine and is restricted to an eligible recipient.
• The recipient must be age 21 or older, present valid proof of identity and age, and personally sign for the package.
• The same Texas consumer may not receive more than 9 gallons in a calendar month or 36 gallons in any 12-month period from the winery.

Primary sources: Texas Alcoholic Beverage Code Section 16.09 and TABC Wine Shipping.

TABC's current delivery guidance separately says a G permit holder may deliver in vehicles owned or leased by the permit holder or its agent. Do not substitute older pre-2021 shipping bulletins for the current permit structure without checking today's TABC rules. Source: TABC Alcohol Delivery and Pickup.

Premises signs and visible licensing

Every TABC-licensed or permitted Texas location must display its license or permit in a publicly visible place. For in-state manufacturers such as Winery Permit (G) holders, TABC also requires the complaint sign when the business is authorized to sell or serve alcohol to consumers. A location authorized for on-premises consumption must also follow the health-risks warning-sign requirements described by TABC. Source: TABC Sign Requirements.

Federal TTB compliance still runs in parallel

The Texas filings above do not replace federal winery obligations. TTB requires applicable federal winery qualification before operations begin, and bonded wine premises generally maintain federal records, file operational reports and file/pay federal excise tax based on their federal filing status. Sources: TTB Federal Application Process and TTB What Happens After Qualification.

TTB Form 5120.17

Bonded Wineries and Bonded Wine Cellars file TTB Form 5120.17, Report of Wine Premises Operations, monthly unless they qualify for quarterly or annual filing. TTB's current rules allow annual reporting for eligible annual excise-tax filers that do not expect more than 20,000 gallons of bulk and bottled wine on hand in any month. Quarterly reporting is available to eligible quarterly tax filers that stay within TTB's 60,000-gallon wine-on-hand threshold. Reports are due by the 15th day after the close of the applicable reporting period. Sources: TTB Form 5120.17 Reminder and TTB Operational Report Due Dates.

Federal excise tax return frequency is a separate determination. TTB's live 2026 due-date page lists annual, quarterly and semimonthly Form 5000.24 schedules and the eligibility thresholds for each. Use the current TTB tax-return due dates rather than assuming the Texas monthly schedule controls the federal filing.

How Solera can support the compliance workflow

Solera's current product specification includes a live federal TTB operations ledger, Form 5120.17 report preparation/export, bond attribution and an immutable report-export audit log. Those tools can help keep operational data organized for compliance work. See Solera features for the current product surface.

Important boundary: This guide does not claim that Solera directly submits TABC reports through AIMS, files the Texas Comptroller beverage-sales report, or electronically files TTB Form 5120.17 for the winery. The winery remains responsible for reviewing and submitting required government filings through the official systems unless a separately verified integration is in place.

Texas winery compliance checklist

• Confirm the correct federal TTB qualification before beginning winery operations.
• Obtain and keep active the Texas Winery Permit (G) through TABC AIMS.
• Confirm local-option status, local certifications and any city/county fees that apply to the premises.
• Register each covered wine product with TABC before Texas distribution or sale; follow the current path for wine above and below 7% ABV.
• Maintain production records and make required entries within three days of receipt or production.
• By the 15th each month, file the TABC G-permit excise report for the prior month, including a zero report when there was no business activity.
• On the Comptroller-assigned sales-tax schedule, file Texas sales and use tax by the applicable 20th-day deadline.
• By the 25th each month, file the separate Texas Comptroller alcoholic beverage retailer-sales report, including a report when no qualifying retailer sales occurred.
• Between Jan. 1 and June 30, check whether the G permit is in that year's TABC compliance-report cohort and complete the self-inspection if required.
• Keep the permit and required consumer-facing signs visibly posted at the premises.
• For wine shipments, enforce carrier, packaging, adult-signature and per-consumer volume limits.
• Maintain a separate federal calendar for TTB Form 5120.17 and Form 5000.24 based on the winery's federal filing status.
• Retain Texas excise reports and supporting records for at least four years as a conservative operating policy while TABC's two-year rule minimum and four-year web guidance remain inconsistent.

Texas winery compliance FAQs

Does a Texas winery have to file a TABC excise report when it made no sales?

Yes. TABC requires an excise report for every reporting period while the Winery Permit (G) is active, even if no business was conducted. The monthly report is due by the 15th for the prior month.

Is the Texas Comptroller alcohol report the same as the TABC excise report?

No. They are separate. The G-permit TABC excise report is generally due by the 15th. The Comptroller's monthly alcoholic beverage retailer-sales information report is due by the 25th. General Texas sales and use tax is also separate.

What should a winery do if it missed the June 30, 2026 TABC compliance report?

If the G permit was originally issued in 2024 or earlier and the required 2026 report was not filed by June 30, contact TABC promptly through its compliance-reporting help channel. TABC says a late or missing report can trigger an agency visit or administrative action.

Does a Texas Winery Permit (G) need TABC product registration?

Yes, for products subject to the current registration rules. TABC specifically lists G permit holders among the businesses that must register alcoholic beverage products before they are shipped in or into Texas. The current processing fee is $25 per application.

Can a Texas winery ship wine to a consumer in a dry area?

Yes. Alcoholic Beverage Code Section 16.09 allows a G permit holder to ship wine to ultimate consumers, including consumers in dry areas, subject to carrier, labeling, age-verification, signature and volume limits. That direct-shipment rule is separate from the special restrictions that apply to a winery premises physically located in a dry area.

How long should a Texas winery keep TABC excise records?

TABC's rules and FAQ establish a two-year general minimum, while the agency's current excise-tax landing page says to keep each report for four years. Because those official sources conflict, this guide recommends a four-year operational retention policy while clearly treating two years as the rule-based minimum. Federal TTB wine records generally have a separate three-year minimum.

Does Solera file Texas winery reports directly with TABC or the Comptroller?

This guide makes no such claim. Solera can organize operational and federal TTB reporting data based on currently verified product capabilities, but official Texas filings must still be reviewed and submitted through the government systems unless a direct integration is separately confirmed.

Official sources and references

All sources below were rechecked August 5, 2026. Texas and federal agency pages control over this summary if requirements change.

1. Texas Legislature, Alcoholic Beverage Code Chapter 16: Winery Permit.
2. Texas Legislature, Alcoholic Beverage Code Chapter 201: Liquor Taxes.
3. TABC License and Permit Types.
4. TABC License and Permit Fees Chart.
5. TABC Alcohol Excise Taxes.
6. TABC, Submit an Excise Tax Report by Online Filing: Winery Permit (G).
7. TABC Alcohol Excise Tax FAQs.
8. TABC Administrative Rules, including 16 TAC Sections 33.23, 41.4, 41.11, 41.31 and 41.38.
9. TABC Compliance Reports.
10. TABC, It's time to conduct 2026 compliance reports, Jan. 8, 2026.
11. TABC Product Registration FAQs.
12. TABC Wine Shipping.
13. TABC Sign Requirements.
14. Texas Comptroller of Public Accounts, Alcohol Reporting.
15. Texas Comptroller of Public Accounts, Sales and Use Tax.
16. TTB, Federal Application Process for the Wine Industry, updated Jan. 12, 2026.
17. TTB, Guide to Form 5120.17, updated Jan. 12, 2026.
18. TTB, Due Dates for Tax Returns, current 2026 schedule.

Verification notes and next review

• Primary-source coverage: Texas Legislature, TABC, Texas Comptroller and TTB.
• Known official-source conflict: TABC record-retention guidance is inconsistent between its rules/FAQ and excise landing page. The conflict is disclosed above rather than silently resolved.
• Outdated procedure excluded: 2025 provisional product registration tied to the federal shutdown is no longer an active application route.
• Portal verification: AIMS Winery Permit (G) excise steps were checked against TABC's current 2025 online-filing guide and 2026 excise-tax landing page.
• Next scheduled review: January 2027, when TABC opens the next annual compliance-reporting cycle, or earlier if TABC changes Chapter 41 reporting rules, fees, AIMS filing instructions, product registration or shipping guidance.

Change log