Oklahoma Administrative Code (Last Updated: March 11, 2021) |
TITLE 45. Alcoholic Beverage Laws Enforcement Commission |
Chapter 30. Manufacturers, Wine and Spirits wholesalers, Brewers, Nonresident Sellers and Beer Distributors |
Subchapter 5. Brewers, Nonresident Sellers and Beer Distributors |
SECTION 45:30-5-9. Beer Distributor's, Small Brewer Self-Distributor, or Brewpub Self-Distributor record of sales
Latest version.
- (a) Every licensed Beer Distributor, Small Brewer Self-Distributor, or Brewpub Self-Distributor of beer or brewed products shall keep full, complete and accurate records of all sales of and receipts for beer or brewed products. The minimum required records shall include a "sales and cash receipt record" showing clearly the following information:(1) Date of sale.(2) Invoice number.(3) Name of distributor and purchaser.(4) Amount of sale.(5) Terms (cash or C.O.D.)(6) Date of payment.(7) Method of payment (cash, money order, check, cashier's check, bank draft).(8) Merchandise returned from customer.(b) The Beer Distributor, Small Brewer Self-Distributor, or Brewpub Self-Distributor may maintain a separate sales record and cash receipt record showing the information required in paragraphs (1) through (8) of (a) of this section, in lieu of the single "sales and cash record" . If separate records are maintained, there shall be cross references between entries on the sales record and cash receipt record. Supporting invoices for each sale shall be filed in an orderly and consistent manner to permit the matching of invoices with the entries on the sales and receipt records.