40 Pa. Code § 5.101 - Breweries
(a)
Records. A licensed manufacturer of malt or brewed beverages
shall maintain and keep on the licensed premises, in hard copy or electronic
media consistent with generally accepted accounting procedures, for a period of
at least 2 years, complete and accurate daily records of the transactions
conducted under the authority of the license, subject to inspection, under
sections 211, 493(12) and (21) of the Liquor Code (47 P. S. §§
2-211,
4-493(12) and (21)), by
authorized representatives of the Board and the State Police, Bureau of Liquor
Control Enforcement. A recordkeeping system utilized by the licensee shall have
the capability to provide for the reconciling of required data. Entries shall
be verifiable by supporting documentation-original documents. Records shall be
clearly identifiable to the licensed operation and include the following:
(1) The purchase and receipt of raw materials
used in the manufacture of malt or brewed beverages, with the name and address
of the persons from whom purchased.
(2) The quantity of raw materials used in the
manufacture of malt or brewed beverages, with the quantity of the beverages
produced.
(3) The amount of
finished malt or brewed beverages withdrawn, showing the number and size of
containers.
(4) The amount of
Federal tax paid on malt or brewed beverages withdrawn for bottling, including
the quantity and size of the cases bottled.
(5) The quantity of tax-paid or nontax-paid
malt or brewed beverages used for consumption on the premises.
(6) The quantity and size of containers
removed from the licensed premises, either for personal consumption or other
purposes, with the names and addresses of persons for whom removal is
made.
(7) Sales invoices showing
the name, address, quantity and size of containers, cost of malt or brewed
beverages, deposits collected on returnable containers, refunds paid or
credited, and net amount of the invoice.
(8) A sales register showing the total
quantity by size of container, the cost of malt or brewed beverages, deposits
collected on all returnable containers, refunds paid or credited, and net
amount of cash for the business of each day.
(9) A cash book, showing all cash
received.
(10) A disbursement
record, showing amount of all cash disbursements, with the names of the persons
to whom paid. Such disbursements shall be supported by invoices or
memoranda.
(11) A record of all
expenses incurred by salesmen, including cost of travel, lodging, subsistence
and promotional expenses. All promotional expenses must be broken down to show
the place and amount expended.
(b)
Federal and State Government
reports and forms. Copies of reports or forms required by Federal or
State governmental agencies related to the licensed operations shall be
maintained for a period of 2 years unless required to be maintained for a
longer period by the Federal or State agencies. The reports or forms shall also
be open to inspection by authorized representatives of the Board and the State
Police, Bureau of Liquor Control Enforcement, and shall constitute a
satisfactory record if they contain the information required in subsection
(a).
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