7.01.060 Regulation of Indian Retailers

(a) Each retailer shall submit on each reporting date the original invoices for each sale and delivery to it of stamped and unstamped cigarettes. The original invoice shall meet the requirements of Wis. Adm. Code Tax Ch. 9.08 (4)(d).

(b) Each retailer shall submit on each reporting date the original records for the preceding reporting period showing all sales of unstamped cigarettes to Bad River members. The record shall show the date of sale, amount of sale in volume and dollar amount, and the name of purchaser, for each sale to a Bad River member. Failure to keep or produce such records shall be a violation of this chapter. In addition, all untaxed sales for which such records are not kept and produced shall be rebuttably presumed to have been made to persons ineligible to buy them.

(c) Each Indian retailer shall allow any agent authorized by the Tribe to audit and inspect the books, records, and the premises of the location for which the Indian retailer possesses certification.

(d) No Indian retailer may sell any unstamped cigarettes to any one who is not a member of the Tribe and a resident of the Reservation.

(e) No Indian retailer may sell more than 100 cartons of unstamped cigarettes to any one person, natural or legal, in any one calendar month.

(f) No Indian retailer may transfer, or cause to be transferred, any cigarettes from the location to which the invoice shows their delivery to another location.