42-3226
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42-3226. Registration and reporting; applicability A. Before making sales or shipping tobacco products in connection with sales, a person shall file with the department a statement stating the person's name, trade name and the address of the person's principal place of business and any other place of business. B. Not later than the tenth day of each month, each person that has made a sale or mailed, shipped or otherwise delivered tobacco products in connection with any sale during the previous calendar month shall file with the department a memorandum or a copy of the invoice that provides for each sale: 1. The name and address of the individual who submitted the order for the sale. 2. The name and address of the individual who accepted delivery of the tobacco products. 3. The name and address of the person accepting the order for the sale of tobacco products. 4. The name and address of the delivery service and the name of the individual making the delivery. 5. The brand or brands of the tobacco products that were sold in the sale. 6. The quantity of each brand of tobacco products that was sold in the sale. C. A person may comply with the requirements of subsections A and B of this section by complying with the requirements of 15 United States Code section 376. D. This section does not apply to sales of tobacco products by a licensed distributor or to sales of tobacco products by a retailer that were purchased from a licensed distributor. |