1. (a) The name and place of business of the distributor making the sale or accepting the order for cigarettes or tobacco products;
2. (b) The license number or registration number of the distributor;
3. (c) The name and address of the purchaser;
4. (d) The number of cigarettes or type, quantity, and wholesale cost of all tobacco products purchased;
5. (e) The date the cigarettes or tobacco products were purchased; and

6. (f) The amount of tax collected by the distributor or statement indicating that the tobacco products tax has been paid.

   A sales invoice containing the data required above, together with evidence of payment thereof, will constitute a receipt.

Every distributor required to collect the tax under Revenue and Taxation Code Section 30108 must give a receipt to each purchaser for the amount of tax collected. The receipt need not be in any particular form but must show the following:

Note: Authority cited: Section 30451, Revenue and Taxation Code. Reference: Section 30108, Revenue and Taxation Code.

History

1. Amendment of section and new Note filed 1-16-2002; operative 2-15-2002 (Register 2002, No. 3).