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