(Effective October 1, 2026) Records of licensees and retail tobacco permittees; inspection of records and places of business
Va. Code Ann. § 4.1-204
in effectA. Every licensed manufacturer, bottler, or wholesaler shall keep complete, accurate, and separate records in accordance with Board regulations of all alcoholic beverages purchased, manufactured, bottled, sold, or shipped by him, and the applicable tax required by § 4.1-234 or 4.1-236 , if any.
B. Every retail licensee and retail tobacco permittee shall keep complete, accurate, and separate records, in accordance with Board regulations, of all purchases of alcoholic beverages or retail tobacco products, the prices charged such licensee or retail tobacco permittee for such purchases, and the names and addresses of the persons from whom purchased. Every retail licensee or retail tobacco permittee shall also preserve all invoices showing his purchases for a period as specified by Board regulations. He shall also keep an accurate account of daily sales, showing quantities of alcoholic beverages or retail tobacco products sold and the total price charged by him therefor. Except as otherwise provided in subsection D, such account need not give the names or addresses of the purchasers, except as may be required by Board regulation for the sale of alcoholic beverages in kegs. In the case of persons holding retail licenses that require sales of food to determine their qualifications for such licenses, the records shall also include purchases and sales of food and nonalcoholic beverages.
Notwithstanding the provisions of subsection F, electronic records of retail licensees or permittees may be stored off site, provided that such records are readily retrievable and available for electronic inspection by the Board or its special agents at the licensed or permitted premises. However, in the case that such electronic records are not readily available for electronic inspection on the licensed or permitted premises, the retail licensee or retail tobacco permittee may obtain Board approval, for good cause shown, to permit the retail licensee or retail tobacco permittee to provide the records to a special agent of the Board within three business days or less, as determined by the Board, after a request is made to inspect the records.
C. Common carriers of passengers by train, boat, bus, or airplane shall keep records of purchases and sales of alcoholic beverages and food as required by Board regulation.
D. Every wine and beer shipper licensee shall keep complete, accurate, and separate records in accordance with Board regulations of all shipments of wine or beer to persons in the Commonwealth. Such licensees shall also remit on a monthly basis an accurate account stating whether any wine, farm wine, or beer products were sold and shipped and, if so, stating the total quantities of wine and beer sold and the total price charged for such wine and beer. Such records shall include the names and addresses of the purchasers to whom the wine and beer is shipped.
E. Every licensee or permittee that is authorized to make deliveries pursuant to § 4.1-212.1 shall keep complete, accurate, and separate records for a period of at least two years in accordance with Board regulations of all deliveries of wine and beer to persons in the Commonwealth. Such records shall include (i) the types of wine and beer sold, (ii) the total quantities of wine and beer sold, (iii) the total price charged for such wine and beer, (iv) the name and date of birth of the person to whom the wine and beer are delivered, and (v) the address to which the wine and beer is delivered. Licensees and permittees shall remit such records on a monthly basis for any month during which the licensee or permittee makes a delivery for which the licensee or permittee is required to collect and remit excise taxes due to the Authority pursuant to subsection E of § 4.1-212.1 .
Every licensee that is authorized to make deliveries pursuant to § 4.1-212.2 shall keep complete, accurate, and separate records for a period of at least two years in accordance with Board regulations of all deliveries of alcoholic beverages to persons in the Commonwealth. Such records shall include all information prescribed by Board regulations. Licensees shall remit such records within 24 hours of a records request by the Authority; however, the licensee may obtain Board approval, for good cause shown, to permit the licensee to provide records to a special agent of the Board within three business days or less, as determined by the Board, after a request is made to inspect the records.
F. The Board and its special agents shall be allowed free access during reasonable hours to every place in the Commonwealth and to the premises of (i) every wine and beer shipper licensee; (ii) every licensee or permittee authorized to make deliveries wherever located where alcoholic beverages are manufactured, bottled, stored, offered for sale, or sold; and (iii) every retail tobacco establishment for the purpose of examining and inspecting such place and all records, invoices, and accounts therein. The Board may engage the services of alcoholic beverage control authorities in any state to assist with the inspection of the premises of a wine and beer shipper licensee, licensee, or permittee authorized to make deliveries, or any applicant for such license or permit.
For purposes of a Board inspection of the records of any retail licensees or retail tobacco permittee, "reasonable hours" means the hours between 9 a.m. and 5 p.m.; however, if the licensee or retail tobacco establishment generally is not open to the public substantially during the same hours, "reasonable hours" shall mean the business hours when such licensee or establishment is open to the public. At any other time of day, if the records are not available for inspection, the retail licensee or retail tobacco permittee shall provide the records to a special agent of the Board within 24 hours after a request is made to inspect the records.
Code 1950, § 4-44; 1958, c. 192; 1968, c. 7, § 4-98.6; 1970, c. 784; 1988, c. 261, §§ 4-134, 4-135, 4-137; 1992, cc. 161, 220; 1993, c. 866; 2003, cc. 1029 , 1030 ; 2007, cc. 99 , 799 ; 2008, c. 513 ; 2018, c. 729 ; 2019, c. 706 ; 2020, cc. 1113 , 1114 ; 2021, Sp. Sess. I, cc. 281 , 282 ; 2022, cc. 78 , 79 ; 2024, cc. 105 , 159 ; 2026, cc. 1021 , 1044 .
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://law.lis.virginia.gov/vacode/4.1-204/Fetched: 10/16/2026