Section 9.46. Purchases by the retailer.

Latest version.

(1) No firm, person or corporation engaged in the retail sale of cigarettes may purchase cigarettes except from a manufacturer, distributor or jobber who holds a permit from the department.

(2) All retailers selling cigarettes shall retain invoices covering all purchases of cigarettes. The invoices shall be retained on the licensed premises in groups covering a period of one month each, and shall be available for inspection at all reasonable times by any representative of the department.

History: 1-2-56 ; am. Register, June, 1975, No. 234 , eff. 7-1-75; am. Register, August, 1996, No. 488 , eff. 9-1-96.

Note

Section Tax 9.46 interprets ss. 139.34 and 139.38 , Stats. Microsoft Windows NT 6.1.7601 Service Pack 1

                    
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