14B NCAC 15C .0502      RECORD KEEPING REQUIREMENTS: SALES TICKETS

(a)  In addition to records required to be kept by the North Carolina Department of Revenue, all industry members shall maintain on the licensed premises a copy of every original sales ticket or receipt that relates to sales of alcoholic beverage products, equipment, advertising specialty items, or advertising novelties. Copies shall be in the following form:

(1)           paper; or

(2)           electronic, so long as it can be printed on paper.

(b)  Sales Ticket Required. Wholesalers or their salesmen shall, at the time of each sale and delivery of malt beverages or wine to a retailer, provide on every retail sales ticket the following information:

(1)           date of sale;

(2)           name of establishment;

(3)           location;

(4)           quantity of each brand of malt beverages or wine sold;

(5)           unit price;

(6)           total price;

(7)           amount received;

(8)           invoice number; and

(9)           route, if applicable.

(c)  All sales tickets shall be endorsed at the time of sale by the retailer or authorized agent and by the wholesaler with the usual signature of each.

(d)  All sales tickets shall be retained by the wholesaler for a period of three years and shall be filed alphabetically, by sales route, or chronologically by date of sale.

History Note:        Authority G.S. 18B-100; 18B-207;

Eff. January 1, 1982;

Amended Eff. April 1, 2011; July 1, 1992; May 1, 1984;

Transferred and Recodified from 04 NCAC 02T .0502 Eff. August 1, 2015;

Pursuant to G.S. 150B-21.3A, rule is necessary without substantive public interest Eff. August 19, 2017.