Alabama Administrative Code › Title 20 - ALABAMA ALCOHOLIC BEVERAGE CONTROL BOARD › Chapter 20-X-9 - RECORD REQUIREMENTS › Section 20-X-9-.03 - Table Wine Wholesale Record Requirements

Current through Register Vol. 42, No. 9, June 28, 2024
(1) All table wine wholesalers shall maintain
			 records at their business, reflecting the following:
(a) All table wine received by supplier,
			 brand name, number of cases, number of containers per case, liters per
			 container, gallonage, manufacturer's invoice number and date received. All
			 table wine received in the wholesaler's warehouse shall be acknowledged by
			 signature of a representative of the wholesaler on the receiving documents. The
			 date received shall also be indicated on the documents. All table wine received
			 shall be recorded and reported to the ABC Board as a receipt in the month the
			 table wine was received. Taxes shall be paid when due on levy of all receipts
			 with deduction for all allowable credits.
(b) All table wine sold, furnished, or
			 delivered shall have a wholesaler's invoice available which shall bear
			 information as to the recipient's name, complete address, brand name, number of
			 cases, number of containers per case, volume per container, total liters per
			 invoice, date of delivery, invoice number, the county and municipality where
			 the sale or delivery occurred, and if required, the retail licensee's name,
			 complete ABC license number, amount of sale, and name of any employee
			 purchasing table wine. In all instances, the recipient of the table wine must
			 sign and date the invoice. Stamps may be used but cannot replace signatures.
1. Sales invoices shall be prepared for sales
			 made to retail licensees and must contain the information listed in
			 (1)(b).
2. Sales invoices shall be
			 prepared for all sales to employees of the wholesaler and must contain the
			 information listed in (1)(b).
3.
			 Invoices shall be prepared for all table wine furnished at no charge as
			 samples, gifts, and gratuities allowed under
			 20-X-8-.07(1)(a),
			 and for promotional/advertising table wine furnished civic, charitable,
			 fraternal, or similar organizations as allowed. These invoices must contain the
			 information listed in (1)(b) and the purpose of the promotion. An employee,
			 officer or owner of a wholesale business may, on the premises of the
			 wholesaler, be offered a tasting of wine to determine items for potential
			 purchase by the wholesaler or to develop new marketing strategies of existing
			 product offerings. The wholesaler shall be responsible for the payment of all
			 state and local taxes and any other taxes due the State of Alabama for table
			 wine furnished in this manner.
(c) Sales invoices shall be prepared for
			 sales made to military installations and must contain the information listed in
			 (1)(a). In addition, all credits claimed for sales to military installations
			 shall be evidenced by appropriate proof of payments to include check copies,
			 check stubs, or a method of electronic transfer of funds that has been approved
			 by the ABC Board with any supporting documentation provided by the military
			 installation. The wholesaler must provide evidence of payment of the table wine
			 sales with federal funds upon audit or disallowance of the credits will be made
			 and the original taxes assessed.