Virginia Administrative Code
Title 3 - ALCOHOLIC BEVERAGE AND CANNABIS CONTROL
Agency 5 - VIRGINIA ALCOHOLIC BEVERAGE CONTROL AUTHORITY
Chapter 60 - MANUFACTURERS AND WHOLESALERS OPERATIONS
Section 3VAC5-60-20 - Wines; purchase orders generally; wholesale wine licensees
Universal Citation: 3 VA Admin Code 5-60-20
Current through Register Vol. 41, No. 3, September 23, 2024
A. Purchases of wine between the board, licensees or persons outside the Commonwealth shall be executed only on order forms prescribed by the board and provided at cost if supplied by the department.
B. Wholesale wine licensees shall comply with the following procedures:
1. Purchase orders. A copy of each purchase
order for wine and a copy of any change in such order shall be forwarded to the
board by the wholesale wine licensee at the time the order is placed or
changed. Upon receipt of shipment, one copy of such purchase order shall be
forwarded to the board by the licensee reflecting accurately the date received
and any changes. In lieu of forwarding copies of purchase orders to the board,
a wholesale licensee may submit a report to the board monthly, in a format
approved by the board, of all purchase orders for the previous month. The
report must be submitted to the board on or before the 15th day of the
succeeding month.
2. Sales in the
Commonwealth. Separate invoices shall be used for all nontaxed wine sales in
the Commonwealth and a copy of each such invoice shall be furnished to the
board upon completion of the sale. In lieu of forwarding copies of invoices to
the board, a wholesale licensee may submit a report to the board monthly, in a
format approved by the board, of all invoices for the previous month. The
report must be submitted to the board on or before the 15th day of the
succeeding month.
3. Out-of-state
sales. Separate sales invoices shall be used for wine sold outside the
Commonwealth and a copy of each such invoice shall be furnished to the board
upon completion of the sale. In lieu of forwarding copies of invoices to the
board, a wholesale licensee may submit a report to the board monthly, in a
format approved by the board, of all invoices for the previous month. The
report must be submitted to the board on or before the 15th day of the
succeeding month.
4. Peddling. A
maximum of two cases or 24 bottles of wine may be peddled to retail licensees
during an invoiced delivery, provided that the wholesale wine licensee provides
a revised purchase order indicating the additional wine peddled during the
transaction.
5. Repossession.
Repossession of wine sold to a retailer shall be accomplished on forms
prescribed by the board and provided at cost if supplied by the board, and in
compliance with the instructions on the forms.
6. Reports to the board. Each month wholesale
wine licensees shall, on forms or an electronic system prescribed by the board
and in accordance with the instructions set forth therein, report to the board
the purchases and sales made during the preceding month, and the amount of
state wine tax collected from retailers pursuant to §§ 4.1-234 and
4.1-235 of the Code of Virginia. Each wholesale wine licensee shall on forms or
an electronic system prescribed by the board on a quarterly basis indicate the
quantity of wine on hand at the close of business on the last day of the last
month of the preceding quarter based on actual physical inventory by brands.
Reports shall be accompanied by remittance for the amount of taxes collected,
less any refunds, replacements or adjustments and shall be postmarked or
submitted electronically no later than the 15th of the month, or if the 15th is
not a business day, the next business day thereafter.
Statutory Authority: §§ 4.1-103 and 4.1-111 of the Code of Virginia.
Disclaimer: These regulations may not be the most recent version. Virginia 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.