(1) A tobacco retailer shall:

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Terms Used In Utah Code 26B-7-513

     (1)(a) provide the customer with an itemized receipt for each sale of a tobacco product or an electronic cigarette product that separately identifies:

          (1)(a)(i) the name of the tobacco product or the electronic cigarette product;
          (1)(a)(ii) the amount charged for each tobacco product or electronic cigarette product; and
          (1)(a)(iii) the time and date of the sale; and
     (1)(b) maintain an itemized transaction log for each sale of a tobacco product or an electronic cigarette product that separately identifies:

          (1)(b)(i) the name of the tobacco product or the electronic cigarette product;
          (1)(b)(ii) the amount charged for each tobacco product or electronic cigarette product; and
          (1)(b)(iii) the date and time of the sale.
(2) The itemized transaction log described in Subsection (1)(b) shall be:

     (2)(a) maintained for at least one year after the date of each transaction in the itemized transaction log; and
     (2)(b) made available to an enforcing agency or a peace officer at the request of the enforcing agency or the peace officer that is no less restrictive than the provisions in this part.