A. Each distributor shall keep in each licensed place of business complete and accurate
records for that place of business, including itemized invoices of: (i) tobacco products
held, purchased, manufactured, brought in or caused to be brought in from outside
the Commonwealth or shipped or transported to retailers in the Commonwealth; (ii)
all sales of tobacco products made; (iii) all tobacco products transferred to other
retail outlets owned or controlled by that licensed distributor; and (iv) any records
required by the Department.
All books, records and other papers and documents required by this subsection to be
kept shall be preserved, in a form prescribed by the Department, for a period of at
least three years after the date of the documents or the date of the entries thereof
appearing in the records, unless the Department authorizes, in writing, their destruction
or disposal at an earlier date.
B. At any time during usual business hours, duly authorized agents or employees of
the Department may enter any place of business of a distributor and inspect the premises,
the records required to be kept under this article and the tobacco products contained
therein, to determine whether all the provisions of this article are being complied
with fully. Refusal to permit such inspection by a duly authorized agent or employee of the
Department shall be grounds for revocation of the license.
C. Each person who sells tobacco products to persons other than an ultimate consumer
shall render with each sale itemized invoices showing the seller's name and address,
the purchaser's name and address, the date of sale and all prices. Such person shall preserve legible copies of all such invoices for three years after
the date of sale.
D. Each distributor 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 distributor shall preserve a legible copy of each invoice for three years after
the date of purchase. Invoices shall be available for inspection by authorized agents or employees of
the Department at the distributor's place of business.
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