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40 Pa. Code § 11.84. Records.

§ 11.84. Records.

 (a)  The holder of a Sacramental Wine License shall maintain and keep on the licensed premises, under section 409 of the Liquor Code (47 P. S. §  4-409), in hard copy or electronic media consistent with generally accepted accounting procedures, complete and accurate daily records containing the following:

   (1)  The date of purchase.

   (2)  The name and address of the person from whom purchased.

   (3)  The date of sale.

   (4)  The name and address of the priest, clergyman or rabbi to whom sold.

   (5)  The type, quantity and price of wine sold.

   (6)  The name and address of members to whom wine is delivered directly, and the quantity.

 (b)  A copy of all sales records shall be retained in the records of the licensee on the licensed premises for 2 years.

 (c)  All stock of wine on hand shall be reconciled with the records by means of a physical inventory taken at the close of business each month, at which time proper claim shall be made for any unusual losses of wine through theft, evaporation, absorption or other conditions. No retroactive claims for losses will be allowed.

 (d)  The records maintained by licensees under this section shall be open to inspection by authorized representatives of the Board and the State Police, Bureau of Liquor Control Enforcement, under sections 211 and 493(21) of the Liquor Code (47 P. S. § §  2-211 and 4-493(21)). 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.

 (e)  Federal and State government reports and forms. Copies of reports or forms required by Federal or State governmental agencies related to the licensed operation 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 subsections (a)—(c).


   The provisions of this §  11.84 adopted October 10, 1952; amended June 22, 1990, effective June 23, 1990, 20 Pa.B. 3492. Immediately preceding text appears at serial page (72737).

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