Rules & Regulations of the State of Tennessee
Title 1320 - Revenue
Subtitle 1320-04 - Miscellaneous Tax Division
Chapter 1320-04-01 - Beer and Alcoholic Beverages of Not More Than Five Percent by Weight and Wholesale Tax Act
Section 1320-04-01-.09 - RECORD OF SALES

Universal Citation: TN Comp Rules and Regs 1320-04-01-.09
Current through September 24, 2024

It shall be incumbent upon each and every wholesale beer dealer doing business within the State of Tennessee to keep accurate and adequate delivery tickets and records of each delivery of beer or other such beverages to individual retailers and other persons purchasing over five gallons of beer at a particular time. Such delivery tickets and records shall reflect the date that such merchandise was delivered, the name and address of the purchaser, date of sale, and the quantity, size, brand and price of each container sold. Each recipient of such merchandise, or his agent, shall sign as a receipt therefor a bill of sale or delivery ticket which shall be retained by the seller for at least two years subject to audit by agents of the Department of Revenue. Each and every wholesale beer dealer shall also keep an accurate daily record of each delivery of beer or other such beverages to persons purchasing less than five gallons of beer at a particular time. Such records shall reflect the daily quantity, size, brand and price of each container sold and shall also be retained by the wholesaler for a period of two years for inspection by agents of the Department of Revenue.

Authority: T.C.A. § 67-1-102.

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