1.  A wholesale dealer of other tobacco products must obtain from each manufacturer or wholesale dealer of other tobacco products from whom the wholesale dealer of other tobacco products purchases other tobacco products itemized invoices of all other tobacco products purchased from or delivered by the manufacturer or wholesale dealer of other tobacco products. The wholesale dealer of other tobacco products must obtain from the manufacturer or wholesale dealer of other tobacco products separate invoices for each purchase made.

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2.  A retail dealer must obtain from each wholesale dealer of other tobacco products itemized invoices of all other tobacco products purchased from the wholesale dealer of other tobacco products. The retail dealer must obtain separate invoices for each purchase made.

3.  The invoices required by subsections 1 and 2 must include:

(a) The name and address of the manufacturer or wholesale dealer of other tobacco products who sold the other tobacco products;

(b) The name and address of the wholesale dealer of other tobacco products or retail dealer who purchased the other tobacco products;

(c) The date of the purchase;

(d) The invoice number;

(e) The method of delivery; and

(f) The itemized quantity of each brand, type, size and price of other tobacco products purchased.