N.J.A.C. 18:5-7.3 - Wholesale Dealer Records

(a) Licensed wholesale dealers must maintain and preserve for a period of four years, and make accessible for inspection at all reasonable times, the following records:

1. The invoices and bills of lading covering all purchases of cigarettes;

2. The invoices and bills of lading together with an accurate record of all sales of cigarettes; and

3. The record of the names, addresses, and current license numbers of all retail customers.

(b) Each sale of cigarettes at wholesale must be accompanied by a completed invoice indicating among other things:

1. The person to whom the cigarettes were sold;

2. The address of the purchaser;

3. The date of sale;

4. The quantity sold;

5. The brand name; and

6. The price charged.

(c) If a licensed wholesale dealer is also the holder of a retail dealer's license and sells cigarettes directly to consumers, there must be prepared an invoice or a memorandum showing the transfer of cigarettes from the wholesale to the retail activity.