57-6-105 - Records and reports.
57-6-105. Records and reports.
(a) The department shall promulgate rules and regulations covering reports to be made, records to be kept, and other matters pertaining to the administration and enforcement of this part.
(b) Without limitation as to other matters to be covered, such rules and regulations shall require each wholesaler to report monthly to the department the quantities of the wholesale sales, broken down by unit prices and sizes and types of containers, within each county and municipality in which the wholesaler does business, and to send the tax collecting official of each county and municipality a copy of this report, provided wholesalers shall not be required to report sales to individual retailers.
(c) Such rules and regulations shall also require each retailer or the retailer's agent to sign a delivery ticket each time when beer is received from a wholesaler; the wholesaler shall keep the signed original or a microfiche copy, and the retailer shall retain the duplicate of each such delivery ticket for at least two (2) years, subject to inspection by the department, county or municipality.
(d) Each wholesaler shall keep records showing dates of sale, unit prices, quantities, and sizes and types of containers of beer sold to each individual retailer with whom the wholesaler does business, and such records shall be retained for at least two (2) years, subject to audit by the department, and/or county and/or municipality.
[Acts 1953, ch. 76, § 6 (Williams, § 1051.23); T.C.A. (orig. ed.), § 57-306; Acts 1986, ch. 525, § 2.]