40 Pa. Code § 9.142 - Records to be maintained
(a) The
Commonwealth, through the Board or the Department of Revenue, has the right to
audit, at reasonable times and at a site designated by the Commonwealth, the
books, documents and records of the direct shipper. The direct shipper shall
give full and free access to the Commonwealth or its authorized representative
to the books, documents and records of the direct shipper to the extent that
the books, documents or records relate to the sale by the direct shipper to
consumers and to the collection of taxes and fees and the submission of same to
the Commonwealth.
(b) The direct
shipper agrees to maintain records, which will support the products, including
brands, vintages, volumes and sizes sold to consumers and the collection and
submission of taxes and fees regarding the products sold.
(c) The direct shipper shall maintain all
books, documents and records described in this section for 3 years from the
date of the sale.
Notes
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