845-010-0170 Maintaining Records: Manufacturers, Wholesalers, Importers (1) The Commission requires every manufacturer, wholesaler, or importer of wine or malt beverages, including wineries and brewery public houses, to keep certain records so the Commission can assure appropriate privilege tax payment and compliance with financial assistance laws. (2) A manufacturer, wholesaler or importer must keep a record of: (a) Wine and malt beverage purchases, including: (A) Sources of purchases and dates received in units by brand and container size; (B) A classification of dollar amounts as cash or credit; (C) A record of subsequent account payments; and (D) An indication of whether the percent of alcohol by volume is under or over 14 percent on wine. (b) Sales and deliveries to any licensee within Oregon, including: (A) Daily sales and deliveries in units by brand and container size; (B) Classification of dollar amounts as cash or credit; (C) A record of subsequent account collections; (D) Supporting sales invoices filed by days and bearing the purchaser's true name; (E) An indication of whether the percent of alcohol by volume is under or over 14 percent on wine; and (F) Any rebate, discount or allowance for empty container returns. (3) In addition to the requirements in section (1) of this rule: (a) A manufacturer, winery or brewery public house must keep a record of the amount of wine or malt beverages produced; and (b) A winery must keep a daily record of retail sales including the total dollar amount of each day's sales and the quantity of each sale by variety. (4) A manufacturer, wholesaler or importer must: (a) Complete a physical inventory by brand and size of container following the close of business on the last day of February, June and October; and (b) Adjust the book inventories to agree with the physical inventory for each of these months with satisfactory explanations of differences. (5) The manufacturer, wholesaler or importer must send the Commission reports that summarize the information in sections (2), (3) and (4) of this rule in a form and within a timeframe prescribed by the Commission. (6) Every wholesaler, manufacturer or importer of wine or malt beverages must maintain records of all salaries, wages, expenses, allowances, bonuses, cash disbursements, gratuities and gifts, in any form, paid to any non-licensee customer, employee or agent. In addition, a wholesaler, manufacturer or importer must keep an itemization of all advertising items charged to advertising within Oregon. Receipts, vouchers or other evidence of obligation must support all these disbursements. (7) Every wholesaler, manufacturer or importer within Oregon and every out-of-state manufacturer must keep the records that sections (2), (3), (4) and (6) of this rule require for three years and have them available for inspection by authorized representatives of the Commission after 72 hours notice to the licensee or the licensee's agent. Statutory/Other Authority: ORS 471, including 471.030, 471.730(1) & (5) Statutes/Other Implemented: ORS 471 & 473, including 471.030, 471.392 - 471.402, 473.140 - 473.160 & 2021 OL Ch. 180 History: OLCC 22-2021, amend filed 12/30/2021, effective 01/01/2022 OLCC 12-2005, f. 12-19-05, cert. ef. 1-1-06 OLCC 9-1991, f. 5-24-91, cert. ef. 7-1-91 OLCC 11-1989, f. 10-31-89, cert. ef. 1-1-90 LCC 65, f. 9-22-77, ef. 10-4-77 LCC 49, f. 7-26-74, ef. 9-1-74 LCC 29, f. 5-21-64 LCC 28, f. 12-19-60 LCC 27, f. 9-15-60 LCC 26, f. 5-12-60