FAQs - Other Tobacco Products

How long must I keep records?

Each distributor of tobacco products must maintain complete and accurate records of all purchases and sales of tobacco products, and shall procure and retain all invoices, bills of lading, and other documents relating to the purchases and sales for a period of three years from the date the return was due or was filed, whichever is later. The distributor shall keep open records and documents during business hours for the inspection of the tax commissioner at the licensed location.