1. (a) A perpetual inventory record shall be maintained for inventory control purposes of all stock of malt or brewed beverages. The record is the control of stock on hand and shall be used in compiling figures for the monthly report. The record shall:

   1. (1) Be separated according to container size (such as full barrels or half-barrels, cases of pints, quarts, cans, splits, etc.).
   2. (2) Show the number of units of each size on hand at the beginning of each business day.
   3. (3) Show the total units purchased as shown on the purchase register and the total units sold as shown on the sales register for each business day.
   4. (4) Show the closing inventory of each size and the reconciliation of the inventory with the physical inventory of stock on hand in the warehouse.
2. (b) The daily totals of the purchase and sales columns shall be totaled monthly.

Source

The provisions of this § 9.104 adopted June 26, 1952; amended through August 29, 1966; amended July 20, 1970, effective July 21, 1970, 1 Pa.B. 137.

Notes of Decisions

Perpetual Inventory Record

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 40 Pa. Code § § 9.102—9.104. In re GTRT, Inc., 458 A.2d 667 (Pa. Cmwlth. 1983).

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 40 Pa. Code § § 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 (relative to records to be maintained).