(1) A tobacco retailer shall:
(a) provide the customer with an itemized receipt for each sale of a tobacco product, an electronic cigarette product, or a nicotine product that separately identifies:
(i) the name of the tobacco product, the electronic cigarette product, or the nicotine product;
(ii) the amount charged for each tobacco product, electronic cigarette product, or nicotine product; and
(iii) the date and time of the sale; and
(b) maintain an itemized transaction log for each sale of a tobacco product, an electronic cigarette product, or a nicotine product that separately identifies:
(i) the name of the tobacco product, the electronic cigarette product, or the nicotine product;
(ii) the amount charged for each tobacco product, electronic cigarette product, or nicotine product; and
(iii) the date and time of the sale.
(2) The itemized transaction log described in Subsection (1)(b) shall be:
(a) maintained for at least one year after the date of each transaction in the itemized transaction log;
(b) made available to an enforcing agency or a peace officer at the request of the enforcing agency or the peace officer; and
(c) in addition to any documentation required under Section 59-1-1406 and Subsection 59-14-805(2).