(a)
Every sale or delivery of alcoholic beverages, except beer, from one licensee
to another licensee must be recorded on a sales invoice, whether or not
consideration is involved. Invoices covering the sale or purchase of alcoholic
beverages must be filed in such manner as to be readily accessible for
examination by employees of the department and shall not be commingled with
invoices covering only commodities other than alcoholic beverages.
Each sales invoice shall have printed thereon the name and
address of the seller and shall show the following information:
(1) Name and address of the purchaser. The
name of the purchaser may be shown as the name of the licensee or the trade
name under which the purchaser operates, or both the name of said licensee and
the trade name under which he operates. When the trade name only of said
licensee is used on the invoice, the vendor shall keep a record on his licensed
premises showing the name of the licensee as set forth on the license
certificate issued by the department.
Any licensee who is authorized to sell and who does sell to
another licensee shall keep a record showing the name or names of the person or
persons to whom the license of the purchasing licensee is issued. These records
shall be kept for a period of three years.
(2) Date of sale and invoice
number.
(3) Kind, quantity, size,
and capacity of packages of alcoholic beverages sold.
(4) The cost to the purchaser, together with
any discount which at any time is to be given on or from the price as shown on
the invoice.
(5) The place from
which delivery of the alcoholic beverages was made unless delivery was made
from the premises of the licensee or from a public warehouse located in the
same county.
(6) Invoices covering
sales of distilled spirits by distilled spirits taxpayers to other distilled
spirits taxpayers shall show, in addition to the above, the total number of
wine gallons covered by the invoice.
(b) Invoices covering sales of wine in
internal bond by a wine grower to another wine grower must also show that
delivery was made "in bond."
(c)
Invoices covering sales of alcoholic beverages for use in trades, professions,
or industries, and not for beverage use, must be marked or stamped: "No state
tax--not for beverage use."
(d)
Invoices covering the sale of alcoholic beverages for export must be marked or
stamped: "Sold for export."
(e) No
alcoholic beverage shall leave the premises of an off-sale licensee for
delivery to a consumer, except pursuant to an order previously received by such
licensee. Such alcoholic beverages shall be accompanied by a delivery order,
which order must state the quantity, brand, proof, and price of such alcoholic
beverages, and the name and address of the consumer purchaser, and shall have
printed or stamped thereon the name and address of such off-sale licensee. A
copy of such order shall be kept on file by the off-sale licensee for a period
of two years after the date of delivery.
Notes
Cal. Code Regs. Tit. 4, §
17
1. Amendment
of Subsection (a)(1) filed 5-7-74; designated effective 6-10-74 (Register 74,
No. 19). For prior history, see Register 56, No. 19.
2. Amendment of
NOTE filed 6-17-77; effective thirtieth day thereafter (Register 77, No.
25).
Note: Authority cited: Sections
25750
and
25752,
Business and Professions Code; Section 22, Article XX, California
Constitution.
1. Amendment of
Subsection (a)(1) filed 5-7-74; designated effective 6-10-74 (Register 74, No.
19). For prior history, see Register 56, No. 19.
2. Amendment of
NOTE filed 6-17-77; effective thirtieth day thereafter (Register 77, No.
25).
