15 U.S.C. § 376 : US Code - Section 376: Reports to State tobacco tax administrator

    (a) Contents
      Any person who sells, transfers, or ships for profit cigarettes
    or smokeless tobacco in interstate commerce, whereby such
    cigarettes or smokeless tobacco are shipped into a State, locality,
    or Indian country of an Indian tribe taxing the sale or use of
    cigarettes or smokeless tobacco, or who advertises or offers
    cigarettes or smokeless tobacco for such a sale, transfer, or
    shipment, shall - 
        (1) first file with the Attorney General of the United States
      and with the tobacco tax administrators of the State and place
      into which such shipment is made or in which such advertisement
      or offer is disseminated a statement setting forth his name and
      trade name (if any), and the address of his principal place of
      business and of any other place of business, as well as telephone
      numbers for each place of business, a principal electronic mail
      address, any website addresses, and the name, address, and
      telephone number of an agent in the State authorized to accept
      service on behalf of the person;
        (2) not later than the 10th day of each calendar month, file
      with the tobacco tax administrator of the State into which such
      shipment is made, a memorandum or a copy of the invoice covering
      each and every shipment of cigarettes or smokeless tobacco made
      during the previous calendar month into such State; the
      memorandum or invoice in each case to include the name and
      address of the person to whom the shipment was made, the brand,
      the quantity thereof, and the name, address, and phone number of
      the person delivering the shipment to the recipient on behalf of
      the delivery seller, with all invoice or memoranda information
      relating to specific customers to be organized by city or town
      and by zip code; and
        (3) with respect to each memorandum or invoice filed with a
      State under paragraph (2), also file copies of the memorandum or
      invoice with the tobacco tax administrators and chief law
      enforcement officers of the local governments and Indian tribes
      operating within the borders of the State that apply their own
      local or tribal taxes on cigarettes or smokeless tobacco.
    (b) Presumptive evidence
      The fact that any person ships or delivers for shipment any
    cigarettes or smokeless tobacco shall, if such shipment is into a
    State in which such person has filed a statement with the tobacco
    tax administrator under subsection (a)(1) of this section, be
    presumptive evidence that such cigarettes or smokeless tobacco were
    sold, or transferred for profit, by such person.
    (c) Use of information
      A tobacco tax administrator or chief law enforcement officer who
    receives a memorandum or invoice under paragraph (2) or (3) of
    subsection (a) shall use the memorandum or invoice solely for the
    purposes of the enforcement of this chapter and the collection of
    any taxes owed on related sales of cigarettes and smokeless
    tobacco, and shall keep confidential any personal information in
    the memorandum or invoice except as required for such purposes.