Retail Liquor Dealers Records of Receipts of Alcoholic Beverages and Commercial Invoices (TTB REC 5170/03)

Under the authority of the Internal Revenue Code (IRC) at 26 U.S.C. 5122, the TTB regulations in 27 CFR part 31 require retail alcohol beverage dealers to keep records showing the quantities of all distilled spirits, wines, and beer received, including information on from whom and when the products were received. Those regulations also require such dealers to keep records of all alcohol beverage sales of 20 or more wine gallons made to the same person at the same time. At the retail dealer’s discretion, those records may consist of commercial invoices or a book containing the required information, which the dealer must maintain at their place of business or at an alternate location under the dealer’s control approved by TTB. In addition, under the authority of the IRC at 26 U.S.C. 5123, the part 31 regulations also require retail dealers to maintain the required records for at least 3 years, during which period they must be made available for TTB inspection during business hours. TTB uses the required information to ensure that the relevant provisions of the IRC are appropriately applied.

The latest form for Retail Liquor Dealers Records of Receipts of Alcoholic Beverages and Commercial Invoices (TTB REC 5170/03) expires 2029-02-28 and can be found here.

Retail Liquor Dealers Records of Receipts of Alcoholic Beverages and Commercial Invoices (TTB REC 5170/03) (Private Sector)

Federal Enterprise Architecture: General Government - Taxation Management