Pennsylvania Code & Bulletin
COMMONWEALTH OF PENNSYLVANIA

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40 Pa. Code § 9.106. Sales invoices.

§ 9.106. Sales invoices.

 (a)  Except as otherwise provided in this section, sales invoices shall be prepared at the licensed premises for each sale prior to delivery.

 (b)  Sales invoices shall be imprinted or affixed with the name and address of the distributor or importing distributor and shall show the name and address of the recipient of the merchandise, date of sale, number of units, size and type of package, brand name, selling price of the malt or brewed beverages and the net cost to the customer. The deposits charged and refunded for containers, and Commonwealth sales tax, where applicable, shall be shown as separate entries.

 (c)  The name and address of private individuals is not required on sales invoices covering cash and carry sales made at the place of business of the licensee, when the individual sales are for quantities of three cases or less, each case containing bottles or cans of not more than a 32 fluid ounce capacity, or for quantities of three containers or less of 128, 144 or 288 fluid ounce capacity, or a combination of the cases or containers, in the quantities specified. In lieu of preparing sales invoices for the cash and carry sales, these transactions may be entered individually on a counter sheet maintained in columnar form showing the information required on sales invoices other than name and address of the purchaser. This counter sheet shall be totaled daily and the totals entered into the sales register.

 (d)  Sales invoices may be changed en route only to increase or decrease the customer’s original order.

 (e)  The sale of other Board-approved commodities may be included on a sales invoice if the sale of malt beverages is listed separately from other merchandise sold by the licensee.

 (f)  One copy of each sales invoice shall be given to the recipient of the merchandise.

Source

   The provisions of this §  9.106 adopted June 26, 1952; amended through August 29, 1966; amended July 20, 1970, effective July 21, 1970, 1 Pa.B. 137; amended August 24, 1990, effective August 25, 1990, 20 Pa.B. 4487.

Cross References

   This section cited in 40 Pa. Code §  9.101 (relating to records to be maintained).



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