Certain cigarette sellers must file sale information with the department or the relevant tax official, and monthly invoice copies are due by the tenth day of each month.
(a) Each person who makes a delivery sale of cigarettes to a consumer located within this state shall file with the department for each individual sale all of the following information: (1) A statement setting forth such person’s name, trade name, and address of such person’s principal place of business and any other place of business. (2) Not later than the tenth day of each calendar month, a memorandum or copy of the invoice for each and every such delivery sale made during the previous calendar month, which includes the following information: a. The name and address of the consumer to whom the delivery sale was made. b. The brand style or brand styles of the cigarettes that were sold in the delivery sale. c. The quantity of cigarettes that were sold in the delivery sale. d. An indication of whether or not the cigarettes sold in the delivery sale bore a tax stamp evidencing payment of the tax under Section 40-25-2. (b) Each person engaged in business within this state who makes an out-of-state sale shall, for each individual sale, submit to the appropriate tax official of the state in which the consumer is located the information required in subsection (a). (c) Any person that satisfies the requirements of 15 U.S.C. § 376, shall be deemed to satisfy the requirements of subsections (a) and (b). (d) The commissioner may disclose to the Attorney General any information received under this chapter and requested by the Attorney General for purposes of determining compliance with and enforcing the provisions of this chapter. The commissioner and the Attorney General shall share with each other the information received under this chapter and may share the information with other federal, state, or local agencies for purposes of enforcement of this chapter or other federal or state laws. (e) Violations of this section shall, in addition to any other penalty provided by law, be subject to the penalties provided under Section 40-25-13. (f) This section shall not be construed to impose liability upon any delivery service, or officers, or employees thereof, when acting within the scope of business of the delivery service.