1. (a) It shall be unlawful for any brewer, distiller, winery, rectifier, wholesaler, Class B wholesaler, package store, industrial permittee, wine bottler, beer manufacturer, or beer distributor to fail or refuse to keep at each place of business, for a period of two years, for the inspection at all times of the commission or its authorized representatives, a complete record of all alcoholic beverages manufactured, distilled, sold, purchased, received, blended or bottled, including all invoices, bills of lading, way bills, freight bills, express receipts, and all other shipping records furnished by the carrier and the seller or shipper of said alcoholic beverages; and in addition thereto, a book record in a well bound book which will provide complete information of all alcoholic beverages manufactured, purchased, or received, the name and address of the person from who purchased and from who received, the point from which shipped or delivered, the point at which received, the quantity and kind of beverage received, and inventories on the last day of each month, showing the quantity and kind of beverage on hand. The inventories herein required shall not apply to package store permittees. Wine and beer retailers other than for railroad cars shall be required to keep the records only as to wine purchases.
2. (b) It shall be unlawful for any brewer, distiller, winery, rectifier, wholesaler, Class B wholesaler, wine bottler, beer manufacturer, or beer distributor, to fail or refuse to keep at each place of business, for a period of two years for the inspection at all times of the commission or its authorized representatives, a complete record of each and every sale or distribution of alcoholic beverages, upon an invoice to be furnished by said permittee or licensee, which invoice shall be issued in consecutive numbered order. Said invoice shall show the date of sale or distribution, the purchaser and his address, the means of delivery, the name of the carrier, if delivered by common carrier, the quantity, price, container size and brand name of alcoholic beverage sold and in addition thereto the said invoice shall be supported by the receipts or other records furnished by the carrier of such alcoholic beverage. Alcohol percentage by volume or an approved symbol or statement must be included in the product description for malt beverages containing more than four percent alcohol by weight. Such invoice or a copy thereof shall be delivered to the purchaser and a copy shall be kept by the permittee or licensee making the sale. Invoices must be printed and numbered and issued in consecutive numbered order, and the copies thereof shall be kept for a period of at least two years.
3. (c) Each purchaser of tax free alcohol shall keep for inspection of the commission or its authorized representatives all invoices of such purchases for a period of at least two years.

Source Note:The provisions of this §41.23 adopted to be effective January 1, 1976; amended to be effective August 26, 2012, 37 TexReg 6299.