Current through Reg. 50, No. 187; September 24, 2024
(1) Any
sale of spirituous beverages made by a distributor to a vendor must be
evidenced by an invoice or sales ticket which shall reflect the following
information:
(a) Name and address of the
distributor;
(b) Date invoice was
prepared;
(c) Date of
delivery;
(d) Whether merchandise
was delivered by common carrier or distributor's equipment;
(e) Identification of salesman making
sale;
(f) Name, address and license
number of the vendor to whom the merchandise was sold;
(g) Brand name, amount of cases and size of
container in each case, or number of bottles and size of container in each
case, or number of bottles and size of bottles and total gallons sold by each
tax classification; provided, however, the gallonage tax breakdown is not
required on the invoice if such information is retained elsewhere in the
distributor's records on a daily summary basis;
(h) Gross unit cost, amount of discount and
net cost of each item of merchandise. Gross amount of the invoice, total amount
of discount and net amount due; and
(i) Date payment is due.
(2) Each distributor collecting and remitting
an advance disposal fee on containers shall separately identify the amount of
any advance disposal fee imposed on the invoice or other form of accounting of
the transaction submitted by the distributor to a vendor to which such
container is sold or distributed. Such total advance disposal fee due shall be
separately identified on the invoice by stating "Advance Disposal Fee" or using
the abbreviation "ADF" or other abbreviations or statements approved in writing
by the division. Separate lines may identify the items on the sales or credit
invoices subject to the Advance Disposal Fee.
(3)
(a)
Invoices or sales tickets shall be used by distributors for the sale and
delivery of malt, vinous, and spirituous beverages to vendors. A distributor
may elect to use a separate invoice for each type of beverage or may use a
single invoice for all items sold and including non-alcoholic
merchandise.
(b) In the event that
a distributor elects to bill sales of more than one type of alcoholic beverage
(spirituous, vinous, malt) on a single invoice, the invoice must contain the
same information that is furnished on a separate invoice prepared for each type
of beverage.
(4) A master
invoice must be prepared for all alcoholic beverages purchased in a single
transaction by cooperative or pool buying vendors, or chain vendors.
(5)
(a) If
a distributor engages in multiple deliveries not in violation of Section
561.42, Florida Statutes, or
these rules, he must:
1. Prepare a master
invoice for all alcoholic beverages purchased in the single transaction
reflected by the invoice, or
2.
Prepare separate invoices or delivery tickets for each place where merchandise
is to be delivered. Such separate invoices or delivery tickets shall clearly
indicate thereon that the shipment is part of a single transaction. All
separate invoices or delivery tickets relating to a single transaction shall be
attached to each other and filed as required by other provisions of this
rule.
(b) Invoices or
sales tickets must be signed by the vendor or his authorized agent at the time
the delivery of the merchandise covered by the invoice is made. A copy of the
invoice or sales ticket must be furnished to the vendor at the time of
delivery. The vendor must keep the invoice or sales ticket as part of his
accounting records for a period of 3 years.
(c) The signed invoice or sales ticket must
be kept by the distributor in customer files for a period of 3 years from the
date of delivery. An additional copy of each invoice or sales ticket must be
filed numerically and by calendar month and kept for a period of 3 years. These
invoices or sales tickets must be kept on the licensed premises of the
distributor as part of his accounting records.
(6) A quantity discount may be applied in the
case of malt beverage sales only on the basis of the quantity of malt beverage
delivered to a single location. It shall be considered a violation of Section
561.42, Florida Statutes, for a
quantity discount to be applied to the total quantity of malt beverage
delivered to more than one location pursuant to a master
invoice.
Specific Authority
561.11 FS. Law Implemented
212.14,
212.15,
561.14,
561.55,
563.08,
561.42
FS.
Amended 7-25-66, 2-24-67, 10-20-72, Repromulgated 12-19-74,
Amended 3-1-76, Formerly 7A-4.43, Amended 1-9-91, Formerly 7A-4.043, Amended
2-24-94.
