Section 9.102. Purchase register

Purchases of malt or brewed beverages shall be entered in a purchase register. The register shall show the date of the purchase, invoice number and source of the purchase, covering both cooperage and case goods. The cost of malt or brewed beverages shall be shown separately from any deposits paid on case goods and refund obtained for the return of empty containers. The net cost of invoices shall be shown and the register shall be totaled each day with the daily unit totals carried to the purchase column in the perpetual inventory record. The daily totals shall be accumulated into a monthly total.

The provisions of this § 9.102 adopted June 26, 1952; amended through August 29, 1966; amended July 20, 1970, effective July 21, 1970, 1 Pa.B. 137.

Notation

Notes of Decisions

Instruction

The Board need not give special instructions or orientation with respect to the maintenance of a purchase register, a sales register, and a perpetual inventory record on the licensed premises. In re GTRT, Inc., 458 A.2d 667 (Pa. Cmwlth. 1983).

Purchase Register

In reimposing a fine on a licensee, the Court noted that maintenance of a purchase register, a sales register, and a perpetual inventory record on the licensed premises is required by § § 9.102—9.104. In re Lampl, 458 A.2d 660 (Pa. Cmwlth. 1983).

Cross References

This section cited in 40 Pa. Code § 9.101 (relating to records to be maintained).