Relating to a deduction from the amount of taxable sales used to calculate the amount of sales and use taxes that the owners of restaurants that purchase Texas farm-raised oysters are required to remit to the comptroller of public accounts.

Contracts

• Vendor Agreements: Renegotiate terms with seafood distributors immediately. Contracts must require invoices to explicitly distinguish "Texas Farm-Raised" oysters from wild-caught or imported stock.
• Data Feeds: If utilizing automated Accounts Payable processing, require vendors to assign unique SKU/product codes to these specific oysters to automate the deduction calculation.

Hiring/Training

• Kitchen/Inventory Staff: Train staff to physically segregate Texas farm-raised inventory if your internal tracking relies on counts at the point of service.
• Bookkeeping/AP: Staff must be trained to recognize the specific origin certification on invoices before entering data into the general ledger.

Reporting & Record-Keeping

• Tax Filing: The Texas Sales and Use Tax Return workflow must be updated to calculate this deduction based on *purchases*, not sales.
• Audit Defense: You must maintain a "traceability file" linking the deduction claimed on a specific return to specific vendor invoices verifying the "Texas Farm-Raised" origin and quantity.

Fees & Costs

• Cost Impact: Positive (Tax Savings).
• Administrative Cost: Minimal increase in administrative overhead for inventory tracking and invoice processing.