Kansas Administrative Regulations

Regulation Number:14-13-10
Agency Title: KANSAS DEPARTMENT OF REVENUE -- DIVISION OF A.B.C.
Article Title: Retail Liquor Dealer
Tax Type:Intoxicating Liquors and Beverages
Brief Description:Records of purchases and sales; retention of records; reports.
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14-13-10. Records of purchases and sales; retention of records; reports. (a) Each retailer purchasing alcoholic liquor from a licensed distributor shall obtain a numbered invoice, purchase order, or sales ticket that contains the following information:
(1) The date of purchase;
(2) the name, address, and license number of the retailer;
(3) the name, address, and license number of the distributor;
(4) the name of the individual making the purchase for the retailer;
(5) the brand, size, and amount of each brand purchased;
(6) the unit cost and total price for each brand and size; and
(7) the subtotal of the cost of the alcoholic liquor purchased and the total cost of the order including delivery charge, if any.
(b) Each retailer engaged in sales to licensed clubs, drinking establishments, caterers, public venues, or temporary permit holders shall provide a numbered invoice, purchase order, or sales ticket in connection with all purchases, which shall include the following information:
(1) The date of purchase;
(2) the name, address, and license number of the retailer;
(3) the name, address, and license number of the club, drinking establishment, caterer, public venue, or temporary permit holder;
(4) the name of the individual making the purchase for the club, drinking establishment, caterer, public venue, or temporary permit holder and that individual’s position with the club, drinking establishment, caterer, public venue, or temporary permit holder;
(5) the brand, size, and amount of each brand purchased;
(6) the unit cost and total price for each brand and size; and
(7) the subtotal of the cost of the alcoholic liquor sold and the total cost of the order including enforcement tax and delivery charge, if any.
(c) Each retailer who holds a federal wholesale basic permit shall, between the first and the fifteenth day of each month, upon a form prescribed by the director, submit a certified report of all sales made to any licensed club, drinking establishment, caterer, public venue, or temporary permit holder during the preceding month. The report shall include the following information for each order placed by and sold to a club, drinking establishment, caterer, public venue, or temporary permit holder:
(1) The date of the order;
(2) the name, address, and license number of the club, drinking establishment, caterer, public venue, or temporary permit holder; and
(3) the total price paid for each order.
(d) The retailer shall keep a copy of each invoice, purchase order, or sales ticket required by this regulation for at least three years from the date the alcoholic liquor was sold.
(e) The records required by this regulation shall be available for inspection by the director, any agent or employee of the director, or the secretary upon request.
(1) Each record required by the regulation shall be maintained on the retailer’s licensed premises for at least 90 days after the sale. These records may be maintained in electronic format and shall be capable of being printed immediately upon request.
(2) After 90 days, all records required by this regulation may be stored and maintained off the licensed premises and shall be provided in electronic or paper format upon request. (Authorized by K.S.A 41-210; implementing K.S.A. 41-308 as amended by L. 2012, ch. 144, sec. 10, K.S.A. 41-407, K.S.A. 41-703, and K.S.A. 41-708; effective May 1, 1988; amended Feb. 22, 2013.)