42-3010
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42-3010. Transaction invoices and other records; retention period A. When any wholesaler or distributor in this state sells or delivers to any person any of the luxuries on which a tax is imposed by this chapter, the wholesaler or distributor shall make a duplicate invoice of the transaction, showing the date of delivery, the amount and value of each sale, shipment or consignment, and the name and location of the purchaser or person to whom delivery is made. The wholesaler or distributor shall file and retain the invoice for a period of two years, subject to inspection and use by the department. B. Every wholesaler, distributor or retailer shall procure and retain invoices showing the amount and value of each purchase or shipment of any luxuries received, the date of the shipment, the name and location of the shipper and the value of the purchase or shipment. The wholesaler, distributor or retailer shall retain the invoices for a period of two years, subject to inspection and use by the department, except as otherwise provided for cigarette manufacturers, cigarette importers and cigarette distributors in section 42-3212. C. Transactions that involve cigarettes shall also meet the requirements of article 5 of this chapter. |