Nev. Admin. Code § 369.Sec. 9 - NEW

1. A brew pub which manufactures and sells malt beverages to a wholesaler located outside of this State shall maintain such records as are necessary to determine the amount of malt beverages manufactured by the brew pub for sale to a wholesaler located outside of this State, including, without limitation, records documenting:
(a) The kind and quantity of malt beverages shipped in each order of malt beverages;
(b) The name of the wholesaler located outside of this State to whom each order of malt beverages was shipped; and
(c) The physical location to which each order of malt beverages was shipped and the date of shipping.
2. The records maintained pursuant to this section must be preserved for not less than 4 years.
3. A brew pub shall make the records maintained pursuant to this section available for inspection and auditing by the Department or any of its agents, on demand, at reasonable times during regular business hours.

Notes

Nev. Admin. Code § 369.Sec. 9
Added to NAC by Tax Comm'n by R068-21A, eff. 12/29/2022

NRS 360.090, 369.150, 597.230

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