Montana Code 16-11-128. Tobacco product sales reporting requirements
16-11-128. Tobacco product sales reporting requirements. (1) Prior to delivering, mailing, or shipping tobacco products into Montana to a person other than a licensed wholesaler or retailer, a person who accepts purchase orders for tobacco product sales shall file a statement with the department. The statement must set forth:
Terms Used In Montana Code 16-11-128
- Department: means the department of revenue provided for in 2-15-1301. See Montana Code 16-11-102
- Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
- Licensed wholesaler: means a wholesaler licensed under the provisions of this part. See Montana Code 16-11-102
- Person: means an individual, firm, partnership, corporation, association, company, committee, other group of persons, or other business entity, however formed. See Montana Code 16-11-102
- Retailer: means a person, other than a wholesaler, who is engaged in the business of selling tobacco products to the ultimate consumer. See Montana Code 16-11-102
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See Montana Code 1-1-201
- Tobacco product: means cigarettes and all other products containing tobacco that are intended for human consumption or use. See Montana Code 16-11-102
(a)the name, trade name, and address of the principal place of business of the seller, any other place of business of the seller, and the seller’s domicile state; and
(b)all owners or controlling persons and every partner, officer, director, or person occupying a similar status or performing similar functions and their home addresses.
(2)By the 10th day of each calendar month, each person that has made a sale or delivered, mailed, or shipped tobacco products into this state or contracted with another party for delivery service in connection with a sale of tobacco products into this state made during the previous calendar month shall file a memorandum of sale or a copy of the sales invoice with the department. The memorandum or sales invoice must provide, for each delivery sale made during the previous calendar month:
(a)the name and address of the consumer to whom the sale was made;
(b)the brand or brands of the tobacco products that were sold; and
(c)the quantity of tobacco products that were sold.
(3)A person that satisfies the requirements of 15 U.S.C. § 376 is considered to meet the requirements of this section.
(4)The department may seek an injunction to restrain the actual or threatened violation of this section and to compel the seller to comply with this section.