Every retailer and subjobber shall procure itemized invoices of all tobacco products purchased. The invoices shall show the name and address of the seller and the date of purchase. The retailer and subjobber shall preserve a legible copy of each such invoice for five (5) years from the date of purchase. Invoices shall be available for inspection by the commission or its authorized agents or employees at the retailer’s or subjobber’s place of business.
Idaho Code § 63-2557
Invoices of purchases to be procured by retailer, subjobber — Preservation — Inspection
Known as the Tobacco Products Tax Act
The act spans §§ 63–63 (50 sections).
1972, ch. 289, § 7, p. 725.
Current official text: Idaho Statutes (Idaho Legislature). Digitized from the UniCourt Code Improvement Commission public-domain capture. Reproduced from public-domain Idaho statutes; confirm against the official source for the current text. Not legal advice.