40 Pa. Code § 9.103 - Sales register

Sales of malt or brewed beverages shall be entered in a sales register. The selling price of the beverages shall be shown separately from deposits charged on case goods and the credit allowed for the return of empty containers. The net selling price of invoices shall be shown and the register shall be totaled each day with the daily unit totals carried to the sales column in the perpetual inventory record. The daily totals shall be accumulated into a monthly total. The sales register shall be maintained by either of the following methods:

(1) The required information may be accumulated each day on a summary sheet with a daily posting to the sales register. The summary sheet shall act as a face sheet and be permanently fastened to each daily group of sales invoices. Sales invoices together with their attached face sheets shall be filed chronologically and be maintained for 2 years.

(2) Sales invoice may be posted to the sales register showing date, invoice number, value of the malt or brewed beverages, deposits collected and refunded, the net cost to the customer and the name and address of the recipient of the beverages.

Notes

40 Pa. Code § 9.103

The provisions of this § 9.103 adopted June 26, 1952; amended through August 29, 1966; amended July 20, 1970, effective 7/21/1970, 1 Pa.B. 137.

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