What must be included on a wholesaler’s invoice?

The invoice must show the per bottle cost for each bottle of wine sold to the retailer and must detail any taxes, fees, or charges applied to an order of wine. The per bottle cost must include all taxes, fees, and charges passed on from the wholesaler to the retailer. These charges include, but are not limited to:

• The gallonage tax;
• The enforcement tax;
• The municipal inspection fee;
• Any transportation costs or surcharge;
• Split case fee;
• Restocking charge; and
• Other costs.