Tobacco retailer: means a person that is required to obtain a tax commission license. See Utah Code 26B-7-501
(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).
Renumbered and Amended by Chapter 308, 2023 General Session
