I was under the impression the Jenkins Act required the tobacco companies to report their sales, not tobacco retailers.
You are correct. I never said retailers. I said individuals.
I blew the last post. It is my understanding that sales to anyone other than cigarette distributors the name and address is to be reported to particular State Agency.
Sorry for all my confusion. I think this is an incorrect. The tobacco retailers are responsible to do the reporting of their sales. If I am not mistaken the question of Sales Tax agreements between states was part of this issue but it was skirted because of the Jenkins requirement. When the retailer reports cigarette internet sales of say Michigan residents all sales are easily traceable because internet sales are by credit card. A simple credit card check would provides amount of sales and thus tax liability.