What type of documentation should a wholesale dealer or retail dealer have to demonstrate compliance with R.C. Chapter 3739?
A. For existing non-FSC stock acquired prior to May 1, 2010: Cigarette packaging should bear the appropriate tax stamp in accordance with the regulations of the Department of Taxation and as affixed to the packaging prior to May 1, 2010. Wholesale dealers should also have the appropriate documentation to demonstrate when the tax stamps associated with the cigarette packaging were acquired and affixed to the packaging. Retail dealers should have the appropriate documentation (from the wholesaler, such as an invoice) to show that the previously stamped (by the wholesaler) cigarette packages were acquired from the wholesaler prior to May 1, 2010. If non-FSC cigarette packages are acquired by a retail dealer from a wholesale dealer on or after May 1, 2010, the retail dealer should have documentation showing that the wholesale dealer affixed the tax stamps to such packages prior to May 1, 2010. B. For FSC stock sold on or after May 1, 2010: All fire standards compliant cigarettes sold on or
