Retail Accountability Program - Wholesalers

Purpose of the Retail Accountability Program

For general information about the purpose of the Retail Accountability Program, click here. 

Original Reporting Requirements

Since 2012, beer and tobacco wholesalers have been filing a monthly information report of sales to retailers on all tobacco and beer purchases.  These reports are still required for all beer and tobacco wholesalers.  Occasionally, these wholesalers have freely provided more than tobacco and beer purchases.  

Beginning July 25, 2016, Candy, Food and Non-Alcoholic Beverages Will Be Reported

Wholesalers making sales of $500,000 or more per year of candy, food and non-alcoholic beverage products must now report these sales to the Department. While not required, wholesalers may also include non-food sales in the report if doing so is more convenient. To accommodate this possibility, the file layout includes a general category for these products.

Information can be reported by invoice or combined into one total amount purchased by the retailer for the month or quarter being reported.

The first reports, due July 25, 2016, should include sales made during the first two quarters of 2016. 

Exempt Food Categories

You do not need to report on perishable grocery food items, such as:

Fruits, vegetables, deli meats, deli cheese, deli salads, other deli products, milk, yogurt, ice cream, fresh meats, refrigerated meats, frozen meats, frozen dinners/entrees/meals, frozen pizza, and other frozen foods.

Affiliated Sales

You do not need to report candy, food and non-alcoholic beverage sales made to an affiliate(s) , which means that the wholesaler owns more than 50% of the retailer, or vice-versa, or the wholesaler and retailer are more than 50 percent owned by a common parent (ownership can be direct or indirect).  Please contact RAP if you are unsure whether there is an affiliate relationship.   

Sales of candy, food and non-alcoholic beverages may also be excluded if the retailer you are selling to purchases more than 50 percent of these items from a wholesaler that is affiliated with that retailer, and the retailer notifies you in writing that this requirement is met.  Keep the written notification, as you may be asked to  provide it to the Department upon request. This affiliate exemption does not apply to beer and tobacco sales.  Sales of beer and tobacco products must be reported.

Categories

Beer and tobacco sales should continue to be reported and categorized as either cigarettes, other tobacco products, or beer.

Candy, food, and non-alcoholic beverages sold to retailers should simply be categorized as food and beverages.  If it is simpler for a wholesaler to include other non-beer and non-tobacco sales in the report, those products can be reported in a general non-food or all other category.

The recommended categories and category codes are listed below:

*Code to be used if reporting additional product.

While not required, you may use NACS category codes or subcategory codes beyond the first two digits.

If you prefer not to use the NACS codes listed above, the file layout will accept UPC codes instead.  If you cannot provide the NACS codes listed above or UPC codes, please contact the Department to discuss an alternative.  In order for the file to upload properly, alternative codes should use numbers only (no letters or symbols).

If your record keeping system does not allow for the inclusion of any category code in the file, the report must still be submitted with this field left blank.  However, beer and tobacco products must continue to be reported with a valid category code.