Tobacco manufacturers, importers, distributors and retailers; recordkeeping
and invoicing requirements; retention period
A. Except for retail transactions with consumers, each manufacturer, importer
and distributor of tobacco products shall maintain copies of invoices
or equivalent documentation for each facility and for each transaction
that involves the sale, purchase, transfer, consignment or receipt of
tobacco products within this state. The invoices or equivalent documentation
for each transaction shall be in the form and manner prescribed by the
department and shall indicate the name and address of the other party
and the quantity by brand style of the tobacco products involved in the
B. A distributor of tobacco products shall issue an invoice or equivalent
documentation for each transaction that involves the sale, purchase or
consignment of tobacco products to a retailer. The invoice or equivalent
documentation must include the license number of the distributor, which
the retailer may use to ascertain whether the license is current and valid.
C. Any retailer of tobacco products shall retain all invoices or equivalent
documentation received under subsection B of this section.
D. Records required under this section shall be preserved on the premises
described in the relevant license in a manner as to ensure accessibility
for inspection at reasonable hours by authorized personnel of the department.
With the department's permission, persons with multiple places of
business may retain centralized records, but shall transmit duplicates
of the invoices or the equivalent documentation to each place of business
within three business days after a request by the department.
E. The records required by this section shall be retained for a period
of four years after the date of the transaction.
F. On request, the department and the United States secretary of the treasury
or secretary's designee shall have access to records required under
this section and reports required under section
42-3462. The department at its sole discretion may share the records and reports
required by this chapter with other law enforcement officials of federal
and state governments under conditions that assume the confidentiality
of taxpayer information contained in the records and reports.