Compilation of Rules and Regulations of the State of Georgia
Department 560 - RULES OF DEPARTMENT OF REVENUE
Chapter 560-2 - ALCOHOL AND TOBACCO DIVISION
Subject 560-2-2 - GENERAL PROVISIONS
Rule 560-2-2-.23 - Sales Invoice Requirements for Manufacturers, Shippers, Importers, Brokers and Wholesalers

Universal Citation: GA Rules and Regs r 560-2-2-.23

Current through Rules and Regulations filed through September 23, 2024

(1) No Manufacturer, Shipper, Importer, Broker, or Wholesaler, its agents, or employees, shall:

(a) Make any sale or delivery of any Alcoholic Beverages without a written invoice made concurrently with the sale or delivery in accordance with requirements of this Regulation;

(b) Make any invoice which falsely indicates prices and terms of any sale;

(c) Insert in any invoice any statements which make the invoice a false record, wholly or in part, of the transaction invoiced or represented on the face of the invoice; or

(d) Withhold from any invoice any statement which properly should be included in it so that in the absence of such a statement the invoice does not truly reflect the transaction involved.

(2) Each sales invoice shall have the name, address, and license number of the seller and shall show the following information:

(a) Name, address, and license number of purchaser;

(b) Date of delivery or shipment and invoice number;

(c) Brand, Alcohol Type, size of container, amount of cases, number of containers and size of container in each case of Alcoholic Beverage delivered or shipped;

(d) The place from which the Alcoholic Beverage was shipped; and

(e) Invoices covering sales of Distilled Spirits and Wine shall show, in addition to the above, the total number of liters by tax category.

(3) For each sale made to a licensed retail location, a Wholesaler shall issue a separate and distinct sales ticket or invoice in compliance with this Regulation.

(a) The terms and conditions of sale shall at all times be consistent with applicable current price sheet and there shall be no terms or conditions of the transaction that are not readily determinable from the face of the invoice or ticket.

(b) A Wholesaler shall not favor specific retail locations and shall sell to retail locations within its territories on substantially the same terms and conditions at all times consistent with these regulations.

(4) Within twenty-four (24) hours after sale, all sales tickets or invoices must be on file on the premises of the Wholesaler and shall be open for inspection by authorized agents of the Commissioner.

O.C.G.A. §§ 3-2-2, 3-6-24.

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