Monthly reporting requirements; online listing of qualified or registered entities.
Each wholesaler, jobber, semijobber, registered retailer, importer or any
other person selling, receiving, or distributing tobacco products in this
state for resale shall file a report of its activity with the Department
of Revenue between the first and twentieth of each month. The information
shall include, but not be limited to, the customer's name, address,
invoice number, invoice date, a description of the tobacco products, the
itemized tax, and any other information required by the department.
No later than December 30, 2014, the commissioner shall establish a web
site for listing each wholesaler, jobber, semijobber, retailer, importer,
or distributor of tobacco products that have qualified or registered with
the Department of Revenue. Purchases of tobacco products made from an
entity other than the above permitted or registered entities appearing
on the department web site listing shall be subject to confiscation, as
provided for in this chapter.
(Act 2014-262, p. 827, §2.)