1. (a) Beverage manufacturers, beverage manufacturer retail outlets, beverage vendor, brew pubs, nano breweries, liquor manufacturers, rectifier, wine manufacturers, wine manufacturer retail outlets and wholesaler distributors shall maintain a complete and accurate account of business, separated in such a manner that the commission upon audit shall be able to determine the amount of taxes due to the commission.
2. (b) The frequency of manufacturer and wholesaler audits shall be determined on the amount of taxes paid to the commission, production amounts, and amount of sales. The higher the amount is, the more frequently an audit shall be conducted.

3. (c) Beverage manufacturers shall maintain and preserve the following business records for 2 years:

   1. (1) Sales slips for hospitality room, retail room, and farmer’s markets;
   2. (2) Cash register tapes for hospitality room, retail room, and farmer’s markets;
   3. (3) Sales and return invoices for wholesale distributors, if applicable;
   4. (4) Sales and return invoices for retail licensees, if applicable;
   5. (5) Payment information from retail licensees, if applicable;
   6. (6) Form L-081 “Wholesale Limited Credit Report” (revised 09/2022) if applicable; and
   7. (7) Numbered face pages of the completed keg registration book stickers.

4. (d) Beverage vendors shall maintain and preserve the following business records:

   1. (1) Sales and return invoices for retail licensees;
   2. (2) Payment information from retail licensees;
   3. (3) Notifications to the commission of delivery to retail licensees; and
   4. (4) Licensed carrier information.

5. (e) Brew pubs shall maintain and preserve the following business records:

   1. (1) Brew logs and brew sheets;
   2. (2) Sales slips for food, beer, wine, liquor, and farmer’s markets;
   3. (3) Cash register tapes for food, beer, wine, liquor, and farmer’s markets;
   4. (4) Sales and return invoices for wholesale distributors, if applicable;
   5. (5) Sales and return invoices for retail licensees, if applicable;
   6. (6) Sales and return invoices for wholesale sales outside of New Hampshire; if applicable;
   7. (7) Payment information from retail licensees, if applicable;
   8. (8) Form L-081 “Wholesale Limited Credit Report” (revised 09/2022), if applicable; and
   9. (9) Numbered face pages of the completed keg registration book stickers.

6. (f) Nano breweries shall maintain and preserve the following business records:

   1. (1) Sales slips for tasting room, retail room, and farmer’s markets;
   2. (2) Cash register tapes for tasting room, retail room, and farmer’s markets;
   3. (3) Sales and return invoices for wholesale distributors, if applicable;
   4. (4) Sales and return invoices for retail licensees, if applicable;
   5. (5) Payment information from retail licensees, if applicable;
   6. (6) Form L-081 “Wholesale Limited Credit Report” (revised 09/2022), if applicable; and
   7. (7) Numbered face pages of the completed keg registration book stickers.

7. (g) Liquor manufacturers shall maintain and preserve the following business records:

   1. (1) Sales slips for tasting room and retail rooms;
   2. (2) Cash register tapes for tasting room and retail room; and
   3. (3) Records for samples used off-premises.

8. (h) Rectifiers shall maintain and preserve the following business records:

   1. (1) Sales slips for tasting room;
   2. (2) Cash register tapes for tasting; and
   3. (3) Records for samples used off-premises.

9. (i) Wine manufacturers shall maintain and preserve the following business records:

   1. (1) Sales slips for tasting room, retail room, and farmer’s markets;
   2. (2) Cash register tapes for tasting room, retail room, and farmer’s markets; and
   3. (3) Sales and return invoices for retail licensees, if applicable.

10. (j) Wine manufacturers retail outlets shall maintain and preserve the following business records:

    1. (1) Sales slips for tasting room and retail room;
    2. (2) Cash register tapes for tasting room and retail room; and
    3. (3) All inventory records showing the transfer of wine from the wine manufacturer’s premises to the wine manufacturer retail outlet.

11. (k) Wholesale distributors shall maintain and preserve the following business records:

    1. (1) All invoices and bills of lading from beverage vendors, beverage manufacturers, brew pubs, and nano breweries;
    2. (2) Sales and return invoices for retail licensees;
    3. (3) Payment information and collection sheets from retail licensees; and
    4. (4) Form L-081 “Wholesale Limited Credit Report” (revised 09/2022).

Source. #13461, eff 10-13-22