2000 Minnesota Statutes

     297F.13 Required records. 

    Subdivision 1.    Cigarette distributor.  (a) A 
 distributor shall keep at each licensed place of business 
 complete and accurate records for that place of business.  The 
 records must include:  itemized invoices of cigarettes held, 
 purchased, manufactured, or brought in or caused to be brought 
 in from outside the state, and all sales of cigarettes made, 
 except sales to the ultimate consumer.  These records must show 
 the names and addresses of purchasers, the inventory of all 
 stamps affixed and unaffixed and all cigarettes on hand at the 
 close of each period for which a return is required, and any 
 other pertinent papers and documents relating to the purchase, 
 sale, or disposition of cigarettes. 

    (b) A distributor or subjobber who sells cigarettes at 
 retail must maintain a separate inventory, substantiated with 
 invoices for cigarettes that were acquired for retail sale. 

    (c) When a licensed distributor sells cigarettes 
 exclusively to the ultimate consumer at the address given in the 
 license, no invoice of those sales is required, but itemized 
 invoices must be made of all cigarettes transferred to other 
 retail outlets owned or controlled by that licensed distributor. 

    (d) All books, records, and other documents required by 
 this chapter shall be preserved for a period of at least 3-1/2 
 years after the date of the documents or the date of the entries 
 appearing in the records, unless the commissioner in writing 
 authorizes their destruction or disposal at an earlier date. 

    (e) To determine whether the distributor is in compliance 
 with the provisions of this chapter, at any time during usual 
 business hours the commissioner, or duly authorized agents or 
 employees, may enter a place of business of a distributor, 
 without a search warrant, and inspect the premises, the records 
 required to be kept under this chapter, and the packages of 
 cigarettes and the vending devices in that place of business.  
 If the commissioner, or an agent or employee of the 
 commissioner, is denied free access or is hindered or interfered 
 with in making the examination, the commissioner may revoke the 
 distributor's license. 

    Subd. 2.    Tobacco products distributor.  (a) A 
 distributor shall keep at each licensed place of business 
 complete and accurate records for that place of business, 
 including itemized invoices of tobacco products held, purchased, 
 manufactured, brought in or caused to be brought in from outside 
 the state, or shipped or transported to retailers in this state, 
 and all sales of tobacco products made, except sales to the 
 ultimate consumer. 

    (b) When a licensed distributor sells tobacco products 
 exclusively to the ultimate consumer at the address given in the 
 license, no invoice of those sales is required, but itemized 
 invoices must be made of all tobacco products transferred to 
 other retail outlets owned or controlled by that licensed 
 distributor. 

    (c) All books, records, and other documents required by 
 this chapter must be preserved for a period of at least 3-1/2 
 years after the date of the documents or the date of the entries 
 appearing in the records, unless the commissioner authorizes in 
 writing their destruction or disposal at an earlier date. 

    (d) To determine whether the distributor is in compliance 
 with the provisions of this chapter, at any time during usual 
 business hours the commissioner, or duly authorized agents or 
 employees, may enter a place of business of a distributor, 
 without a search warrant, and inspect the premises, the records 
 required to be kept under this chapter, and the tobacco products 
 in that place of business.  If the commissioner, or an agent or 
 employee of the commissioner, is denied free access or is 
 hindered or interfered with in making the examination, the 
 commissioner may revoke the distributor's license. 

    Subd. 3.    Distributor to preserve copies of invoices.  
 A person who sells cigarettes or tobacco products to persons 
 other than the 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 
 and discounts, and shall preserve legible copies of all such 
 invoices for 3-1/2 years from the date of the sale. 

    Subd. 4.    Retailer and subjobber to preserve purchase 
 invoices.  Every retailer and subjobber shall procure itemized 
 invoices of all cigarettes or tobacco products purchased.  

    The retailer and subjobber shall preserve a legible copy of 
 each invoice for one year from the date of the invoice.  The 
 retailer and subjobber shall preserve copies of the invoices at 
 each retail location or at a central location provided that the 
 invoice must be produced and made available at a retail location 
 within one hour when requested by the commissioner or duly 
 authorized agents and employees.  Copies should be numbered and 
 kept in chronological order. 

    To determine whether the business is in compliance with the 
 provisions of this chapter and sections 325D.30 to 325D.42, at 
 any time during usual business hours, the commissioner, or duly 
 authorized agents and employees, may enter any place of business 
 of a retailer or subjobber without a search warrant and inspect 
 the premises, the records required to be kept under this 
 chapter, and the packages of cigarettes, tobacco products, and 
 vending devices contained on the premises. 

    Subd. 5.    Cigarettes and tobacco products; records of 
 delivery and shipment.  Records of all deliveries or shipments 
 of cigarettes or tobacco products from any public warehouse of 
 first destination in this state (which is subject to the 
 provisions of and licensed under chapter 231), must be kept by 
 the warehouse and made available to the commissioner for 
 inspection.  The records must show the name and address of the 
 consignee, the date, the quantity of cigarettes or tobacco 
 products delivered, and any other information required by the 
 commissioner.  These records must be preserved for one year from 
 the date of delivery of the cigarettes or tobacco products. 

    HIST: 1997 c 106 art 1 s 13; 2000 c 490 art 10 s 19