16 Tex. Admin. Code § 41.11 - Basic General Records Required

(a) Except as provided by subsections (b) and (c) of this section, a brewer, distiller, winery, rectifier, wholesaler, Class B wholesaler, package store, brewpub, or distributor must keep at each place of business, for a period of two years, for inspection at all times by the commission or its authorized representatives:

(1) a complete record of all alcoholic beverages manufactured, distilled, sold, purchased, received, blended, or bottled, including all invoices, bills of lading, way bills, freight bills, express receipts, and all other shipping records furnished by the carrier and the seller or shipper of the alcoholic beverages, including, at a minimum:

(A) the name and address of the person from whom alcoholic beverages were purchased;

(B) the name and address of the person receiving alcoholic beverages;

(C) the address from which the alcoholic beverages were shipped or delivered;

(D) the address at which the alcoholic beverages were received;

(E) the quantity and kind of alcoholic beverage received; and

(F) except as provided in subsection (b) of this section, inventories on the last day of each month, showing the quantities, sizes, brands, and taxable class of beverages on hand; and

(2) a complete record of each sale or distribution of alcoholic beverages, upon an invoice to be furnished by the licensee or permittee.

(b) Package store permittees are not required to keep inventories of alcoholic beverages on hand on the last day of each month under subsection (a)(1)(F) of this section.

(c) Wine and malt beverage retailers are required to keep the records required by subsection (a) of this section only as to wine purchases.

(d) Invoices must:

(1) be printed, numbered, and issued in consecutive order;

(2) show the date of sale or distribution, the purchaser's tradename, purchaser's license or permit number, purchaser's address, the means of delivery, the name and permit number of the carrier (if delivered by common carrier), and the quantity, price, container size and brand name of alcoholic beverages sold;

(3) be supported by the receipts or other records furnished by the carrier of such alcoholic beverages; and

(4) include the alcohol percentage by volume or an approved symbol or statement in the product description for malt beverages.

(e) The licensee or permittee making the sale shall keep each invoice or a copy thereof and shall deliver an invoice to the purchaser.

(f) Each purchaser and seller of tax-free alcohol shall keep for inspection of the commission or its authorized representatives all invoices of tax-free alcohol for a period of at least two years.

(g) License and permit holders selling alcoholic beverages to-go under Alcoholic Beverage Code Chapter 28 or 32 shall maintain receipts for those sales for a period of at least six months.

Notes

16 Tex. Admin. Code § 41.11

The provisions of this §41.11 adopted to be effective January 1, 1976; Amended by Texas Register, Volume 40, Number 33, August 14, 2015, TexReg 5145, eff. 8/18/2015; Adopted by Texas Register, Volume 46, Number 49, December 3, 2021, TexReg 8245, eff. 12/6/2021