26-57-213

Invoices.

(a) The tax shall be set out and identified on each invoice or statement as the "Arkansas Cigarette or Tobacco Products Excise Tax" as a separate billing or item.

(b) Copies of all invoices for the purchase or sale of any tobacco products, vapor products, alternative nicotine products, or e-liquid products shall be retained by each manufacturer, wholesaler, vendor, and retailer for a period of three (3) years subject to examination by the Director of the Department of Finance and Administration and the Director of Arkansas Tobacco Control or their authorized agents upon demand at any time during regular business hours.

(c) Retailers shall:

(1) Maintain or produce copies of at least the last thirty (30) days of tobacco product, vapor product, alternative nicotine product, or e-liquid product invoices; and

(2) Make the invoices available upon demand during normal business hours in the retail store.

(d) Wholesalers, dealers, and manufacturers shall maintain three (3) years of tobacco product, vapor product, alternative nicotine product, or e-liquid product invoices that are available upon demand during normal business hours in the permitted location.

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