138.135 Manufacturers to report all shipments into or within state -- Records to be
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/ky/138-135A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
kept by licensed distributors, retail distributors, and retailers.
(a)Every manufacturer, whether located in this state or outside this state, that
ships tobacco products or vapor products to a distributor, retailer, retail
distributor, or any other person located in this state shall file a report with the
department on or before the twentieth day of each month identifying all such
shipments made by the manufacturer during the preceding month. The
department, within its discretion, may allow a manufacturer to file the report
for periods other than monthly.
(b)The reports shall identify:
1. The names and addresses of the persons in this state to whom the
shipments were made;
2. The quantities of tobacco products and vapor products shipped, by type
of product and brand; and
3. Any other information the department may require.
(2)Each licensed distributor and each licensed retail distributor shall keep in each
licensed place of business complete and accurate records for that place of business,
including:
(a)Itemized invoices of:
1. Tobacco products and vapor products purchased, manufactured,
imported, or caused to be imported into this state from outside this state,
or shipped or transported to other distributors or retailers in this state or
outside this state, including type of product and brand;
2. All sales of tobacco products and vapor products, including sales of
tobacco products and vapor products manufactured or produced in this
state, including type of product and brand; and
3. All tobacco products and vapor products transferred to retail outlets
owned or controlled by the licensed distributor, including type of
product and brand; and
(b)Any other records required by the department.
(3)Each retailer of tobacco products or vapor products shall keep complete and
accurate records of all purchases of tobacco products or vapor products, including
invoices that identify:
(a)The distributor's name and address;
(b)The name, quantity, and purchase price of the product purchased;
(c)The license number of the distributor licensed under KRS 138.195(7); and
(d)The tobacco products tax or the vapor products tax imposed by KRS 138.140.
(4)All books, records, invoices, and documents required by this section shall be
preserved, in a form prescribed by the department, for not less than four
(4)years
from the making of the records unless the department authorizes, in writing, the
destruction of the records.