Alabama Administrative Code › Title 20 - ALABAMA ALCOHOLIC BEVERAGE CONTROL BOARD › Chapter 20-X-9 - RECORD REQUIREMENTS › Section 20-X-9-.01 - Liquor Wholesale Record Requirements

Current through Register Vol. 42, No. 9, June 28, 2024
(1) All liquor wholesale licensees shall file
			 a report of all liquor and wine containing spirits received during the
			 preceding month, schedule of all sales, a stock report and a tax return with a
			 remittance of tax on any shortages in inventory. Filing forms will be furnished
			 by the ABC Board. These forms shall be received by the ABC Board from the
			 licensees on or before the 20th day of each
			 month.
(2) Any inventory of liquor
			 and/or wine containing spirits shall be segregated from all other inventory of
			 alcoholic beverages within the licensees' warehouse(s).
(3) A physical inventory of liquor and/or
			 wine containing spirits may be taken by ABC Board representatives during normal
			 business hours. ABC Board representatives may examine any records of the liquor
			 wholesale licensee.
(4) Liquor
			 wholesalers shall provide a suitable place to conduct record examinations at
			 their principal place of business during normal business hours. The
			 wholesaler's personnel shall assist ABC Board representatives in taking
			 periodic inventories of alcoholic beverages on hand and shall provide any
			 necessary information required to expedite any audit. Inventories taken jointly
			 by a wholesaler's employees and ABC Board representatives shall be certified by
			 all parties thereto. It shall be the responsibility of the wholesaler to ensure
			 that the inventory is accurate. No changes shall be allowed in said inventory
			 count subsequent to the departure of the ABC Board's employees from the
			 wholesaler's licensed premises.
(5)
			 All liquor wholesalers shall maintain records at their business, reflecting the
			 following:
(a) All liquor received by
			 supplier, brand name, number of cases, number of containers per case, liters
			 per container, manufacturer's invoice number, and date received. All liquor
			 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 liquor received shall be recorded
			 and reported to the ABC Board as a receipt in the month the liquor was
			 received.
(b) All liquor 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 case, date of delivery, invoice number, and if required, the
			 licensee's name, complete ABC license number, and amount of sale. Stamps may be
			 used but cannot replace signatures.
1. Sales
			 invoices shall be prepared for sales made to the ABC Board and must contain the
			 information listed in (5)(b).
2.
			 Invoices shall be prepared for all liquor furnished as no charge as samples,
			 gifts, and gratuities allowed under
			 20-X-8-.07(a),
			 and for promotional/advertising liquor furnished civic, charitable, fraternal,
			 or similar organizations as allowed. These invoices must contain the
			 information listed in (5)(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 liquor 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 taxes
			 due the State of Alabama for liquor furnished in this manner.
3. Sales invoices shall be prepared for sales
			 made to military installations and must contain the information listed in
			 (5)(b). In addition, all stock depletions 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 liquor sales with federal funds upon audit, or disallowance of the stock
			 depletions will be made, and taxes assessed.