3VAC5-60-20: Wines; purchase orders generally; wholesale wine licensees

A. Purchases of wine between the Virginia Alcoholic Beverage Control Authority (authority) licensees or persons outside the Commonwealth shall be executed only on order forms prescribed by the authority and provided at cost if supplied by the authority.

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 authority 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 authority by the licensee accurately reflecting the date received and any changes. In lieu of forwarding copies of purchase orders to the authority, a wholesale licensee may submit a report to the authority monthly, in a format approved by the authority, of all purchase orders for the previous month. The report must be submitted to the authority 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 authority upon completion of the sale. In lieu of forwarding copies of invoices to the authority, a wholesale licensee may submit a report to the authority monthly, in a format approved by the authority, of all invoices for the previous month. The report must be submitted to the authority 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 authority upon completion of the sale. In lieu of forwarding copies of invoices to the authority, a wholesale licensee may submit a report to the authority monthly, in a format approved by the board, of all invoices for the previous month. The report must be submitted to the authority 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 authority and provided at cost if supplied by the authority, and in compliance with the instructions on the forms.

6. Reports to the authority. Each month wholesale wine licensees shall, on forms or an electronic system prescribed by the authority and in accordance with the instructions set forth in this section, report to the authority 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 authority, 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 falls on a Saturday, Sunday, or state or federal holiday, the next business day thereafter.