61A-4.043. Invoice by Alcoholic Beverages K-LD License Series Distributors, Spirituous, Malt and Vinous Beverages

(1) Any sale of spirituous beverages made by a distributor to a vendor must be evidenced by an invoice or sales ticket which shall reflect the following information:

(a) Name and address of the distributor;

(b) Date invoice was prepared;

(c) Date of delivery;

(d) Whether merchandise was delivered by common carrier or distributor’s equipment;

(e) Identification of salesman making sale;

(f) Name, address and license number of the vendor to whom the merchandise was sold;

(g) Brand name, amount of cases and size of container in each case, or number of bottles and size of container in each case, or number of bottles and size of bottles and total gallons sold by each tax classification; provided, however, the gallonage tax breakdown is not required on the invoice if such information is retained elsewhere in the distributor’s records on a daily summary basis;

(h) Gross unit cost, amount of discount and net cost of each item of merchandise. Gross amount of the invoice, total amount of discount and net amount due; and

(i) Date payment is due.

(2) Each distributor collecting and remitting an advance disposal fee on containers shall separately identify the amount of any advance disposal fee imposed on the invoice or other form of accounting of the transaction submitted by the distributor to a vendor to which such container is sold or distributed. Such total advance disposal fee due shall be separately identified on the invoice by stating “Advance Disposal Fee” or using the abbreviation “ADF” or other abbreviations or statements approved in writing by the division. Separate lines may identify the items on the sales or credit invoices subject to the Advance Disposal Fee.

(3)(a) Invoices or sales tickets shall be used by distributors for the sale and delivery of malt, vinous, and spirituous beverages to vendors. A distributor may elect to use a separate invoice for each type of beverage or may use a single invoice for all items sold and including non-alcoholic merchandise.

(b) In the event that a distributor elects to bill sales of more than one type of alcoholic beverage (spirituous, vinous, malt) on a single invoice, the invoice must contain the same information that is furnished on a separate invoice prepared for each type of beverage.

(4) A master invoice must be prepared for all alcoholic beverages purchased in a single transaction by cooperative or pool buying vendors, or chain vendors.

(5)(a) If a distributor engages in multiple deliveries not in violation of Section 561.42, Florida Statutes, or these rules, he must:

1. Prepare a master invoice for all alcoholic beverages purchased in the single transaction reflected by the invoice, or

2. Prepare separate invoices or delivery tickets for each place where merchandise is to be delivered. Such separate invoices or delivery tickets shall clearly indicate thereon that the shipment is part of a single transaction. All separate invoices or delivery tickets relating to a single transaction shall be attached to each other and filed as required by other provisions of this rule.

(b) Invoices or sales tickets must be signed by the vendor or his authorized agent at the time the delivery of the merchandise covered by the invoice is made. A copy of the invoice or sales ticket must be furnished to the vendor at the time of delivery. The vendor must keep the invoice or sales ticket as part of his accounting records for a period of 3 years.

(c) The signed invoice or sales ticket must be kept by the distributor in customer files for a period of 3 years from the date of delivery. An additional copy of each invoice or sales ticket must be filed numerically and by calendar month and kept for a period of 3 years. These invoices or sales tickets must be kept on the licensed premises of the distributor as part of his accounting records.

(6) A quantity discount may be applied in the case of malt beverage sales only on the basis of the quantity of malt beverage delivered to a single location. It shall be considered a violation of Section 561.42, Florida Statutes, for a quantity discount to be applied to the total quantity of malt beverage delivered to more than one location pursuant to a master invoice.

Specific Authority 561.11 FS. Law Implemented 212.14, 212.15, 561.14, 561.55, 563.08, 561.42 FS. History–Amended 7-25-66, 2-24-67, 10-20-72, Repromulgated 12-19-74, Amended 3-1-76, Formerly 7A-4.43, Amended 1-9-91, Formerly 7A-4.043, Amended 2-24-94.