(2) Not later than the 10th day of each calendar month, each person that has made a delivery sale or delivered, mailed or shipped tobacco or contracted with another party for delivery service in connection with a delivery sale made during the previous calendar month shall file a memorandum of sale or a copy of the delivery sales invoice with the Department of Revenue. The memorandum or delivery sales invoice shall provide, for each delivery sale made during the previous calendar month:
(a) The name and address of the consumer to whom the delivery sale was made;
(b) The brand or brands of the tobacco that were sold in the delivery sale; and
(c) The quantity of tobacco that was sold in the delivery sale.
(3) A person that satisfies the requirements of 15 U.S.C. 376 is deemed to meet the requirements of this section. [2003 c.804 §79]