Section 17 - Contents of Sales Invoices and Retail Delivery Orders(a) Every sale or delivery of alcoholic beverages, except beer, from one licensee to another licensee must be recorded on a sales invoice, whether or not consideration is involved. Invoices covering the sale or purchase of alcoholic beverages must be filed in such manner as to be readily accessible for examination by employees of the department and shall not be commingled with invoices covering only commodities other than alcoholic beverages. Each sales invoice shall have printed thereon the name and address of the seller and shall show the following information:
(1) Name and address of the purchaser. The name of the purchaser may be shown as the name of the licensee or the trade name under which the purchaser operates, or both the name of said licensee and the trade name under which he operates. When the trade name only of said licensee is used on the invoice, the vendor shall keep a record on his licensed premises showing the name of the licensee as set forth on the license certificate issued by the department. Any licensee who is authorized to sell and who does sell to another licensee shall keep a record showing the name or names of the person or persons to whom the license of the purchasing licensee is issued. These records shall be kept for a period of three years.
(2) Date of sale and invoice number.(3) Kind, quantity, size, and capacity of packages of alcoholic beverages sold.(4) The cost to the purchaser, together with any discount which at any time is to be given on or from the price as shown on the invoice.(5) The place from which delivery of the alcoholic beverages was made unless delivery was made from the premises of the licensee or from a public warehouse located in the same county.(6) Invoices covering sales of distilled spirits by distilled spirits taxpayers to other distilled spirits taxpayers shall show, in addition to the above, the total number of wine gallons covered by the invoice.(b) Invoices covering sales of wine in internal bond by a wine grower to another wine grower must also show that delivery was made "in bond."(c) Invoices covering sales of alcoholic beverages for use in trades, professions, or industries, and not for beverage use, must be marked or stamped: "No state tax--not for beverage use."(d) Invoices covering the sale of alcoholic beverages for export must be marked or stamped: "Sold for export."(e) No alcoholic beverage shall leave the premises of an off-sale licensee for delivery to a consumer, except pursuant to an order previously received by such licensee. Such alcoholic beverages shall be accompanied by a delivery order, which order must state the quantity, brand, proof, and price of such alcoholic beverages, and the name and address of the consumer purchaser, and shall have printed or stamped thereon the name and address of such off-sale licensee. A copy of such order shall be kept on file by the off-sale licensee for a period of two years after the date of delivery.Cal. Code Regs. Tit. 4, § 17
1. Amendment of Subsection (a)(1) filed 5-7-74; designated effective 6-10-74 (Register 74, No. 19). For prior history, see Register 56, No. 19.
2. Amendment of NOTE filed 6-17-77; effective thirtieth day thereafter (Register 77, No. 25). Note: Authority cited: Sections 25750 and 25752, Business and Professions Code; Section 22, Article XX, California Constitution.
1. Amendment of Subsection (a)(1) filed 5-7-74; designated effective 6-10-74 (Register 74, No. 19). For prior history, see Register 56, No. 19.
2. Amendment of NOTE filed 6-17-77; effective thirtieth day thereafter (Register 77, No. 25).