Virginia Administrative Code › Title 3 - ALCOHOLIC BEVERAGE AND CANNABIS CONTROL › Agency 5 - VIRGINIA ALCOHOLIC BEVERAGE CONTROL AUTHORITY › Chapter 60 - MANUFACTURERS AND WHOLESALERS OPERATIONS › Section 3VAC5-60-20 - Wines; purchase orders generally; wholesale wine licensees

Current through Register Vol. 40, No. 24, July 15, 2024
A. Purchases of
				wine between the board, licensees or persons outside the Commonwealth shall be
				executed only on order forms prescribed by the board and provided at cost if
				supplied by the department.
B.
				Wholesale wine licensees shall comply with the following procedures:
1. Purchase orders. A copy of each purchase
				order for wine and a copy of any change in such order shall be forwarded to the
				board by the wholesale wine licensee at the time the order is placed or
				changed. Upon receipt of shipment, one copy of such purchase order shall be
				forwarded to the board by the licensee reflecting accurately the date received
				and any changes. In lieu of forwarding copies of purchase orders to the board,
				a wholesale licensee may submit a report to the board monthly, in a format
				approved by the board, of all purchase orders for the previous month. The
				report must be submitted to the board on or before the 15th day of the
				succeeding month.
2. Sales in the
				Commonwealth. Separate invoices shall be used for all nontaxed wine sales in
				the Commonwealth and a copy of each such invoice shall be furnished to the
				board upon completion of the sale. In lieu of forwarding copies of invoices to
				the board, a wholesale licensee may submit a report to the board monthly, in a
				format approved by the board, of all invoices for the previous month. The
				report must be submitted to the board on or before the 15th day of the
				succeeding month.
3. Out-of-state
				sales. Separate sales invoices shall be used for wine sold outside the
				Commonwealth and a copy of each such invoice shall be furnished to the board
				upon completion of the sale. In lieu of forwarding copies of invoices to the
				board, a wholesale licensee may submit a report to the board monthly, in a
				format approved by the board, of all invoices for the previous month. The
				report must be submitted to the board on or before the 15th day of the
				succeeding month.
4. Peddling. A
				maximum of two cases or 24 bottles of wine may be peddled to retail licensees
				during an invoiced delivery, provided that the wholesale wine licensee provides
				a revised purchase order indicating the additional wine peddled during the
				transaction.
5. Repossession.
				Repossession of wine sold to a retailer shall be accomplished on forms
				prescribed by the board and provided at cost if supplied by the board, and in
				compliance with the instructions on the forms.
6. Reports to the board. Each month wholesale
				wine licensees shall, on forms or an electronic system prescribed by the board
				and in accordance with the instructions set forth therein, report to the board
				the purchases and sales made during the preceding month, and the amount of
				state wine tax collected from retailers pursuant to §§ 4.1-234 and
				4.1-235 of the Code of Virginia. Each wholesale wine licensee shall on forms or
				an electronic system prescribed by the board on a quarterly basis indicate the
				quantity of wine on hand at the close of business on the last day of the last
				month of the preceding quarter based on actual physical inventory by brands.
				Reports shall be accompanied by remittance for the amount of taxes collected,
				less any refunds, replacements or adjustments and shall be postmarked or
				submitted electronically no later than the 15th of the month, or if the 15th is
				not a business day, the next business day thereafter.