§2343 Recordkeeping, Reporting, and Inspection

Summary

People who ship, sell, or distribute more than 10,000 cigarettes in one transaction, or more than 500 single‑unit cans or packages of smokeless tobacco in one transaction, must keep business records the U.S. Attorney General requires. Those records must show details such as names and addresses, the delivery address, vehicle and driver’s license numbers when used, the receiver’s signature, the buyer’s name, why the tobacco was received (personal use, resale, or delivery), and the principal’s name and address when the receiver is an agent. People (other than tribal governments) who make delivery sales and who ship those amounts in a single month must also send a monthly report to the Attorney General with beginning and ending inventory totals, itemized amounts received from each supplier, and itemized amounts distributed to each non‑retail recipient. Agents from the Bureau of Alcohol, Tobacco, Firearms, and Explosives can inspect the required records and stock during normal business hours. A federal court can order such inspections. Denying access or ignoring a court order can bring a civil fine up to $10,000. Required reports must also be sent to the Treasury Secretary and to the attorneys general and tax administrators of the states where shipments started and ended. Definitions: Delivery sale — a sale across state lines to a consumer made when the buyer orders remotely (phone, mail, internet, etc.) or when delivery is by mail or carrier so the buyer is not physically with the seller. Interstate commerce — trade between a state and any place outside it, or within a state that passes through a place outside it.