Current through Reigster Vol. 28, No. 6, December 1, 2024
Section 911-6.0 - Inventory and Recording Sales6.1 Pursuant to 4 Del.C. § 304(a)(2) and (5) and 4 Del.C. § 581(c), the Division of Alcohol and Tobacco Enforcement ("DATE") and the Division of Revenue may inspect the establishment of any licensed Delaware brewery and inventory any or all beer in the brewery's possession, as well as sale invoices or bills of sale for beer delivered, at any time they deem reasonable and necessary to carry out their statutory duties to verify the reporting and collection of taxes payable to the State of Delaware.6.2 Every sale of beer through self-delivery shall be recorded by the brewery on a written invoice or bill of sale containing, at a minimum, the following:6.2.1 Name of the brewery;6.2.2 Name of the retailer;6.2.4 Quantity of beer sold;6.2.5 Price of beer sold;6.2.6 Brand/name of product sold;6.2.7 Size of container; and6.3 Upon the driver's return to the brewery's premises, the driver shall sign the copy of the invoice/bill of sale to indicate the beer was delivered to the destination listed.6.4 This signed copy of the invoice/bill of sale shall be available for inspection by the Commissioner at all times.4 Del. Admin. Code § 911-6.0
27 DE Reg. 981 (6/1/2024) (final)