1. (a) Each dealer shall:

   1. (1) Obtain invoices covering all purchases of cigarettes whether tax stamped or unstamped.

   2. (2) Maintain receiving records of cigarettes which include the following:

      1. (i) The date.
      2. (ii) The invoice number.
      3. (iii) The quantity.
      4. (iv) The brand.
      5. (v) The supplier name.

   3. (3) Except for retailers, maintain records on the sale of cigarettes, including:

      1. (i) The name and address of the purchaser.
      2. (ii) The amount of cigarettes sold.
      3. (iii) The charge for cigarettes sold.
   4. (4) Retain invoices covering all purchases of Pennsylvania cigarette tax stamps.
   5. (5) Except for retailers, maintain a record of names and addresses of all other cigarette dealers to whom cigarettes are sold.

   6. (6) Prepare credit memoranda with the date the following transactions were completed:

      1. (i) For wholesalers, transactions involving cigarettes returned by customers to a wholesaler’s stock.
      2. (ii) For cigarette stamping agents, transactions involving unstamped and stamped cigarettes returned to manufacturers.
2. (b) Dealers shall keep and maintain the records mentioned under subsection (a) for 4 years at the location for which the license is issued.
3. (c) A dealer who violates subsection (b) shall be subject to a $100 fine for the first offense, a $200 fine for the second offense and a $300 fine for the third and any further offense.

Authority

The provisions of this § 71.10 issued under section 6 of the Fiscal Code (72 P. S. § 6); section 1291 of the Tax Reform Code of 1971 (72 P. S. § 8291); and sections 209-A, 214-A, 215-A and 227-A of the act of April 9, 1929 (P. L. 343, No. 176) (72 P. S. § § 209-A, 214-A, 215-A and 227-A).

Source

The provisions of this § 71.10 adopted February 13, 1998, effective February 14, 1998, 28 Pa.B. 979.