Monthly Reporting Requirements; Online Listing of Qualified or Registered Entities

(a)(1) Each interstate warehouser, wholesaler, jobber, semijobber, registered retailer, importer, or any other person selling, receiving, or distributing tobacco products in this state for resale shall file a report of its activity with the department between the first and the twentieth of each month. The report shall include, but not be limited to, the customer’s name, address, invoice number, invoice date, description of the tobacco products, the itemized tax, and any other information required by the department. (2) This subsection is enacted to aid the department in the enforcement of Section 40-23-260, which requires a seller of tobacco products selling or distributing to retailers in this state to report the sale of tobacco products if an exemption from the sales or use tax is claimed at the time of sale. (3) Any sale of tobacco products to a purchaser using a sales tax number to purchase the products is declared to be a purchase for resale, and the seller is required to obtain a tobacco account and report the sale on the monthly tobacco sales for resale report. (4) If a non-registered seller or a non-permitted interstate warehouser fails to obtain a tobacco account as required, the department may assess the following penalties: a. On the first violation, a written warning notice from the department. The notice shall state the penalty due for continued noncompliance with this section. b. On a second violation of this section, a civil penalty of one hundred dollars ($100). c. On a third or subsequent violation, a civil penalty of one hundred dollars ($100) multiplied by the total number of violations that have been imposed under this section. (b) The commissioner of the department shall establish a website for listing each interstate warehouser, wholesaler, jobber, semijobber, retailer, importer, or distributor of tobacco products qualified or registered with the department. Purchases of tobacco products made from entities other than those listed as permitted or registered on the department’s website shall be subject to confiscation, as specified in this chapter. (Act 2014-262, p. 827, §2; Act 2022-352, §1; Act 2026-50, §1.)