If you are selling or serving liquor at your tailgate event, all liquor must be purchased in Ontario from an authorized government retail store (LCBO, The Beer Store or authorized manufacturer’s retail store).
Applicants should contact the Canada Revenue Agency for information concerning any collection of Harmonized Sales Tax (HST) or other obligations they may have related to the HST and the sale of liquor under the permit.
The receipts for all liquor products purchased under the permit must be readily available for inspection during the tailgate event for presentation upon request.
Storage of Liquor
Liquor that has not been consumed that was purchased by the permit holder under the Tailgate Event Permit for sale or service at the event must be removed from the premises at the end of the event. When returning unopened liquor purchased from a government store, the permit holder must produce the permit and a copy of the payment records (e.g. receipts and/or invoices). Check with the retailer at which the liquor was purchased for further details.
If a multiple day event permit is issued, the permit holder may store liquor in accordance with the standards and requirements established by the Registrar.