Each distributor of spirituous beverages must maintain at his licensed premises a ledger account or print-out of electronic data processing accounting records for each vendor to which sales of spirituous beverages are made. All sales to each vendor and all payment received from each vendor must be recorded on the ledger account or printout of electronic data processing accounting records as follows:

1. (1) Sales to Vendors: The date of sale, the number of the invoice covering the sale and the amount of the sale must be posted to the ledger account or printout of electronic data processing accounting record.
2. (2) Payments from Vendors: The date payment was received and the amount of payment must be posted to the ledger account or printout of electronic data processing accounting record.
3. (3) Such ledger accounts or printout of electronic data processing accounts must be retained by the distributor at his licensed premises for a period of three years.

Specific Authority 561.11 FS. Law Implemented 561.55 FS. History–Repromulgated 12-19-74, Amended 3-1-76, 6-27-76, Formerly 7A-4.12, 7A-4.012.