If the sales are of beer and tobacco products, then you are required to submit a report, regardless of who your customer is. However, you may exclude reporting candy, food and non-alcoholic beverage sales or transfers made to an affiliate(s). Sales of candy, food and non-alcoholic beverages may also be excluded if the retailer purchases more than 50 percent of these items from an affiliate(s), and the retailer notifies you in writing that this requirement is met. Keep the written notification, as you must provide it to the Department upon request.
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