Invoices of purchases to be procured by retailer, subjobber -- Preservation
Every retailer and subjobber shall procure itemized invoices of all tobacco
products purchased. The invoices shall show the name and address of the
seller and the date of purchase. The retailer and subjobber shall preserve
a legible copy of each such invoice for five (5) years from the date of
purchase. Invoices shall be available for inspection by the commission
or its authorized agents or employees at the retailer's or subjobber's
place of business.