Pennsylvania Code
Title 40 - LIQUOR
Part I - LIQUOR CONTROL BOARD
Chapter 9 - TRANSPORTATION, IMPORTATION, DISPOSITION AND STORAGE
Subchapter H - IMPORTATION OF WINE PURCHASED BY MEANS OF THE INTERNET
Section 9.142 - Records to be maintained

Universal Citation: 40 PA Code ยง 9.142

Current through Register Vol. 54, No. 12, March 23, 2024

(a) The Commonwealth, through the Board or the Department of Revenue, has the right to audit, at reasonable times and at a site designated by the Commonwealth, the books, documents and records of the direct shipper. The direct shipper shall give full and free access to the Commonwealth or its authorized representative to the books, documents and records of the direct shipper to the extent that the books, documents or records relate to the sale by the direct shipper to consumers and to the collection of taxes and fees and the submission of same to the Commonwealth.

(b) The direct shipper agrees to maintain records, which will support the products, including brands, vintages, volumes and sizes sold to consumers and the collection and submission of taxes and fees regarding the products sold.

(c) The direct shipper shall maintain all books, documents and records described in this section for 3 years from the date of the sale.

Disclaimer: These regulations may not be the most recent version. Pennsylvania may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.