N.Y. Comp. Codes R. & Regs. tit. 9 § 88.4

Current through Register Vol. 46, No. 45, November 2, 2024

Section 88.4 - Books and records

(a) Alcoholic beverages and nonalcoholic beverages. Each licensee shall maintain on the licensed premises adequate books and records of all transactions pertaining to alcoholic beverages, as required by section 104 of the Alcoholic Beverage Control Law and the rules or regulations of the authority, and, in addition, shall maintain an accounts-receivable ledger which, at all times, shall reflect the actual status of all accounts to whom nonalcoholic beverages are sold. Such ledger may be combined with the alcoholic beverages ledger, provided that separate columns are provided therein for data relative to alcoholic beverages and nonalcoholic beverages.

(b) The sale of nonalcoholic beverages and other products permitted to be sold pursuant to section 104, subdivision 1, of the Alcoholic Beverage Control Law shall be recorded either on a separate invoice or on the same invoice used to record the sale of alcoholic beverages.

(c) Cash sales. Receipts from sales of alcoholic beverages and sales of nonalcoholic beverages shall be separately registered.

N.Y. Comp. Codes R. & Regs. Tit. 9 § 88.4